Data experimentally obtained for the kinematic viscosity are used to calculate the thermodynamic characteristics of viscous flows in some polyols and their aqueous solutions. The solutions of glycerol, erythritol, xylitol, adonite, sorbitol, mannitol, and dulcite are studied, as well as the melts of erythritol, xylitol, and sorbitol. The entropy, enthalpy, and free energy of the viscous flow are calculated in the framework of the theory of reaction rate constants. A linear dependence between the true entropy and the enthalpy of the viscous flow in the researched systems is found, which allowed us to determine the isokinetic temperature, calculate the transmission coefficient, draw a conclusion about the mechanisms of bond formation in the reaction centers of active complexes, and estimate the vibration energy of those bonds.