Using the method of material flow cost accounting to account and analysis the costs of materials in the material balance of cleaner product audit, it is certain that the material flow cost accounting has been of great value in the cleaner product audit. T%运用物质流成本分析对清洁生产审核物料平衡中各物质流成本进行了核算与分析，确认了物质流成本分析在清洁生产审核中的应用价值。案例研究表明：清洁生产疗案的实施不仅有助于实现“降耗”、“减污”、“增效”，而且可为管理层决策实施清洁生产方案提供依据。
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