Non-equilibrium thermodynamics describes systems driven by energy flows, from chemical reactions to living organisms. Yet its foundations—entropy production, local equilibrium, and dissipative structures—lack a unified first-principles ontology. This paper develops a framework within Energy-Efficiency Theory (EET). Starting from Yang's Axioms and the entropy decomposition S=Sc+Sf−ScorrS=Sc+Sf−Scorr, we derive the entropy production rate as S˙prod=1T∑iλiEb,iS˙prod=T1∑iλiEb,i, where λiλi is the escape tendency of the ii-th constraint. We establish a rigorous connection to Onsager's reciprocal relations, derive the local equilibrium condition from EET minimal time and distance scales, and show that dissipative structures are non-equilibrium steady states where the system maintains low constrained-state entropy ScSc by continuously importing free-state energy and exporting high SfSf waste. The framework unifies linear and nonlinear regimes, yields quantitative predictions for chemical oscillations, biological metabolism, and climate systems, and provides three EET-specific testable predictions with strict falsification criteria. This work completes the EET thermodynamic foundation, bridging microscopic reversibility and macroscopic irreversibility.
Hongpu Yang (Thu,) studied this question.