In order to recover the yellow phosphorous tail gas to produce formic acid with high quality, an experiment was conducted to study the production of formic acid by the method of phosphoric acid acidification and vacuum distillation. The effects of mole ratio of reactants, formic acid additive content, reaction time, reaction temperature, agitation speed, distillation time and vacuum degree on product concentration and yield were studied. The experimental results show that, with increasing mole ratio of reagent, the product yield would increase significantly and the formic acid concentration has a little increase. The concentration and yield of product would decrease when less formic acid additive content was put in. As the reaction time is increased, the concentration and yield of formic acid are increased, especially when the reaction time is over two hours. Reaction temperature has little effect on the product concentration, whereas when reaction temperature increases, the product yield would increase at first and then decreases. The effects of agitation speed and distillation time on the concentration of formic acid are not obvious. At last, the preferred operating parameters were provided on the basis of product concentration priority, yield and efficiency consideration.% 为高值高效回收黄磷尾气获取高品质甲酸，进行了甲酸钠酸化蒸馏制甲酸的实验研究。考察了反应物配比、酸化助剂含量、反应时间、反应温度、搅拌速率、蒸馏时间和真空度等参数对甲酸产物浓度和收率的影响。实验结果表明，随多聚磷酸和甲酸钠摩尔比的增大，收率明显提高，浓度也有小幅增大；随着甲酸助剂与磷酸质量比的下降，甲酸产物的浓度和收率也随之下降；随反应时间的延长，甲酸产物的浓度和收率都有提高趋势，2 h前提高明显，2 h后提高幅度不大；反应温度的升高对甲酸产物的浓度影响不大，收率先升高再下降，105℃为转折点；搅拌速率和蒸馏时间对甲酸产物浓度的影响不明显。最后以确保甲酸产物浓度为前提，兼顾收率和效率，确定了优化的操作参数组合。
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