Abstract: The development of circular economy essentially requires the unified management of material metabolism cycle and resource value flow in economic activities.However,the traditional cement industry,due to its serious environmental pollution,large consumption of resources and failure of cost accounting to meet the requirements of circular economy,does not conform to the development request of the new normal of economy.The resource value flow analysis of circular economy has the management functions of accounting,evaluation and decision-making.The information integration of "material flow and value flow",the comparison of cost and benefit,and the improvement of sustainable control are the keys to the construction of the analysis system.The cases show that the introduction of resource value flow analysis in cement production is a good micro circular economic management tool.

Key words: cement enterprises, circular economy, resource value flow analysis