this paper studies the typical irreversible processes such as combustion and heat transfer with temperature difference based on the theory of thermodynamics, analyzes the influencing factors on exergy loss in irreversible processes, on the basis of this analysis, proposes the energy-saving optimization measures on design and operation management of the organic heat transfer material heater, and specially points out that in the design process, objective function can be constructed with the exergy loss as evaluation index to determine the outlet flue gas temperature of furnace and the flue gas t...