Circular economy promotes the establishment of recycling-oriented society and recycling-based businesses. Circular economy is characterized by eco-efficiency improvement and materials recycle, furthermore, it also has provided a practical and feasible way for the sustainable development of human society. Materials flow analysis (MFA) has provided a new and simple way to study the development of circular economy. MFA is based on materials inputs and outputs, and then creates materials inputs and outputs account to manage materials flow. The process using pyrolusite for FGD produces manganese, high-purified manganese carbonates and slag used for cement production as byproducts. Electrolytic manganese production process, high-sulfur coal combustion process and cement production process are studied in the research. Materials flows of these processes are studied. The new production patterns are compared with the traditional ones basing on MFA. The results show that these processes are more environment-friendly and resource-saving in the comparison. To evaluate the circular economy efficiency of the complementary system, the evaluation index system of the circular economy construction is created.