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In this article, we propose a novel approach to construct macroscopic balance equations and constitutive equations describing various irreversible phenomena. It is based on the general principles of non-equilibrium thermodynamics and consists of four basic steps: picking suitable state variables, choosing a strictly concave entropy function, properly separating entropy fuxes and production rates, and determining a dissipation matrix. Our approach takes advantage of both extended irreversible thermodynamics and GENERIC formalisms and shows a direct correspondence with Levermore’s moment-closure hierarchies for the Boltzmann equation. As a direct application, a new ten-moment model beyond the classical hierarchies is constructed and is shown to recover the Euler equations in the equilibrium state. These interesting results may put various macroscopic modeling approaches, starting from the general principles of non-equilibrium thermodynamics, on a solid microscopic foundation based on the Boltzmann equation.

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