稀土是我国重要的战略性资源，在国际市场及维护国家安全方面有着举足轻重的地位，全面打通稀土企业全产业链的堵点和难点对我国掌握发展主动权尤为关键。基于物质流视角，构建了稀土企业全产业链物质流框架及评价指标体系，在此基础上运用系统动力学梳理了稀土企业全产业链活动过程影响因素之间的作用关系，建立了稀土企业全产业链发展动态仿真模型。选择厦门钨业作为研究对象，利用Vensim软件对模型进行仿真模拟研究，找出影响稀土企业全产业链的主要因素，有针对性地提出优化稀土企业全产业链活动的有效策略和建议，为促进稀土全产业链协同发展提供相关思路。

Rare earths are important strategic resource in China，which plays an important role in the international markets and ensuring national security.It is crucial for China to comprehensively solve the bottlenecks and challenges in the whole industry chain of rare earth enterprises in order to take control of its development.Based on the literature review of rare earth material flow accounting，it is observed that previous studies mainly focused on the material flow accounting framework for rare earth elements，with limited research on the construction of material flow accounting frameworks of the whole industrial chain，likewise，there is a scarcity of literature on the establishment of evaluation indicators for material flow in the whole industrial chain of rare earth enterprises from a material flow perspective.Therefore，this paper combines the interdisciplinary analysis methods such as material flow and system dynamics，firstly the material flow framework and evaluation indicator system of the whole industrial chain of rare earth enterprises were constructed from the perspective of material flow.On this basis，the relationships between influencing factors of the development level of the whole supply chain of rare earth enterprises were systematically analyzed using system dynamics，and a model for the development level of the entire supply chain of rare earth enterprises was established.Through simulation analysis of the model，the impact of each influencing factor on the development level of the entire industry chain of rare earth was clearly demonstrated，and relevant policy proposals and suggestions were put forward，with a view to identify the key points that hinder the development of the rare earth industry chain and provide insights to overcome the obstacles and challenges for achieving high-quality development of the rare earth industry chain in China.