十八世紀工業革命以來，隨著工業化與科技的進步，人類對自然的開發能力達到了空前的水平，經濟與環境的衝突日益嚴重，迫使人類重新審視社會的發展歷程。近年來，各國已關注「循環經濟」的趨勢，並且投入許多政策來加速循環經濟的體現。循環經濟是一種系統性、和諧性且永續性的全面發展，對於台灣資源極度缺乏與環境負荷沉重的國家來說，循環經濟已成為當前國家政策發展重點之一。
近年來，環境意識的提高使得水泥產業面臨嚴峻的環境責任壓力，水泥產業節能減排的成效主要是透過對製程設備的汰舊換新來實現，然而隨著設備更換的邊際效益遞減，台灣水泥產業宜轉換過往的生產觀念，轉型以廢棄物的資源化讓產業協同合作，此不僅可讓產業降低生產成本、提升競爭力，更能讓環境壓力得以紓解，取得環境與經濟雙贏的局面。
目前，台灣循環經濟相關研究仍在初始階段，本研究引入Haken (1976) 所提出的協同理論延伸至循環經濟綜合評價模型進行量化分析，並針對循環經濟、水泥產業與協同發展進行研究，最後，以質性研究對水泥產業內部及外部逆向物流進行探討，並其為基礎架構，建置水泥產業的循環經濟體系與供應鏈的運作方法予以呈現。
研究結果顯示，歷年台灣水泥產業循環經濟協同度發展整體表現持平，但循環經濟永續發展步伐仍顯緩慢。此結果主因為台灣水泥產業之環境與社會子系統有序度上升速率較快，而經濟子系統上升速率較慢，導致整個系統的協同發展水平降低。此外，透過逆向物流盤點各產業所產生的副產品，並運用於水泥產業作為循環使用，顯示水泥產業在循環經濟中扮演重要的角色。政府宜積極擬定相關法令與配套措施，以促進水泥產業循環經濟。

Due to the industrial revolution in the 18th centuries, with the progress of industrialization and technology, human capacity of developing nature resources has reached an unprecedented level. The economic development and environmental protection conflicts are increasingly severe, forcing mankind to rethink ourselves role to upgrate into a sustainable development society. In recent years, Circular economy has attracted global attention and most of the courties have put a great deal of efforts to create a truly circular economy. Circular economy is restorative and regenerative designed system to keep products, components, and materials at their highest utility and value at all times, aiming to achieve a sustainable resourece development. For Taiwan, a crowded nation with limited resources, the circular economy has become one of the current focus treading in national development.

In recent years, the increasing of environmental awareness in Taiwan has made the cement industry start facing high pressures for environmental responsibility. By now, the cement industry has the energy saving and carbon emissions reduction. These mainly achieved by the replacement of the old process equipments. However, with the decline in the marginal efficiency of equipment replacement, the cement industry should change their business strategies by turning waste into valuable resources, transforming into a self-sufficient closed economy. In this way, it is not only reduces production costs, increases competitiveness between industry, but also relieves environmental pressures to achieve a win-win situation between environment protection and economy development.

Currently, back to the previous studies, there are limited discussions on the development process and evaluation model of circular economy in Taiwan. Therefore, the purpose of the study is to assess the evaluation model of circular economy based on the synergy theory proposed by Haken(1976) and analyzed the circular economy: the cement industry and synergy development. Finally, the framework of Reverse Logistics is applied to the cement industry with the supply chain, and to build a circular economy system.

The result of this study reveals that the synergy degree of circular economy in the cement industry in Taiwan has remained sluggish. The result is that the synergy degree of the environmental and social subsystems of cement industry is increasing rapidly, and the synergy degree of economic subsystems is increasing slowly, resulting in a decrease in the synergy development of the whole system.

Moreover, this study uses the concept of reverse logistics, through the inventory of the industry by-product and industry manufacturing characteristics, showing the cement industry plays an important role in circular economy. Therefore, government should develop relevant laws and supporting mearures, to enhance the mechanism of circular economy in cement industry.

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