In the context of sustainable development, environmental considerations embedded in the life cycle of a product cannot be separated from the environmental management accounting of product and waste costs, or from the quantification, monitoring and evaluation of external environmental damage. In this paper, a three-dimensional model for environmental management accounting is built that takes into consideration the dimensions of material flow, value flow and organization; this model is based on material flow cost accounting and the traditional life cycle theory. On this basis, this paper explains the basic principles of the resource value flow analysis method, and it dissects the internal mechanism of the three-dimensional model from the perspective of the enterprise, the industrial park and the nation. Then, using aluminum production as a case study, this paper briefly expounds on the implementation of resource value flow analysis from the perspective of the organization. This three-dimensional model expands the organizational boundaries of material flow cost accounting, providing guidance for tracking and quantifying the environmental impact of material flow over the entire life cycle of the enterprise, and evaluating the efficiency of the objective of material flow.

在可持续发展的背景下，产品生命周期中所包含的环境因素不能与产品和废物成本的环境管理核算相分离，也不能与外部环境损害的量化，监测和评估相分离。本文建立了一个环境管理会计的三维模型，该模型考虑了物质流，价值流和组织的维度。该模型基于物料流成本核算和传统的生命周期理论。在此基础上，本文阐述了资源价值流分析方法的基本原理，并从企业，工业园区和国家的角度剖析了三维模型的内部机制。然后，本文以铝生产为例，从组织的角度简要阐述了资源价值流分析的实施。该三维模型扩展了物料流成本会计的组织边界，为跟踪和量化企业整个生命周期中物料流对环境的影响提供了指导，并评估了物料流目标的效率。