The Research on Comprehensive Evaluation Model of Recycling Economy Development Based on Resource Value Accounting

As a new developing economy in the 21st century, there have always been concerns about the scientific evaluation of a recycling economy. Based on the principle of material flow analysis and resource value accounting models in enterprise(s), through defining and tracking the value information of resource inputs, consumption, output and disposal in the production process, this paper builds a new evaluation index system of a recycling economy from the total process of resource flow (input, consumption and recycling, output). Compared with traditional evaluation index systems (e.g. the evaluation index system of cleaner production in China), this indicator system better displays the basic characteristics of value information in an enterprise., not only the physical information of resource flow, but also the 3R principle of recycling economy directly. Thus, it can provide a more effective method for the comprehensive evaluation of a recycling economy in different enterprises.