关键词： 水泥企业, 循环经济, 价值流转

Abstract: As an important fundamental industry of national economy, the cement industry has made great contributions to the development of our national economy. Regretfully, the traditional mode of cement production has caused serious environmental pollution, and the circular economy management of cement enterprises has put too much emphasis on the changes of technical material flow brought about by circular improvement, ignoring the changes of economic value flow matched with it. Under the guidance of the theory of circular economy, this paper reveals the interactive law of material metabolism and value circulation of circular economy of cement enterprises, and constructs a theoretical model and analysis framework of value circulation of circular economy based on "material -value flows", which is of great  significance for optimizing the production process of cement industry and perfecting the green industry chain of cement enterprises.

Key words: cement enterprise, circular economy, value circulation