建设项目经济评价

摘要摘要我国煤矿井下辅助运输状况与先进采煤国家相比差距还很大，存在着运行环节多，运行速度慢，效益低，事故多，占用人员和设备多及安全，机动性和适应性均较差等问题。严重影响矿井全员效率的提高和煤矿的安全生产。急需通过新技术来达到这种突破，开发关于此问题的新项目。但仅仅有新的项目就立即上马是不科学的，投资项目的前期工作是投资决策前必不可少的工作步骤。长期以来,建设项目前期工作滞后,前期方案深度不够,建设项目“三超”现象严重等是成为困扰投资管理的难题。随着经济体制改革的深入,作好投资项目前期工作和经济评价,实现投资决策科学化,提高投资效益,是投资项目各个层次的决策者以及咨询人员所面临的首要问题。投资项目可行性研究是固定资产投资活动的一项基础性工作,可行性研究结论是投资决策的重要依据。可行性研究的根本目的是实现项目决策的科学化、民主化,减少或避免投资决策的失误,提高投资项目的经济、社会和环境效益。可行性研究报告编制应尽量避免项目投资者及外界因素的干扰,遵循科学性、客观性和公正性的原则。本设计主要进行了煤矿用防爆柴油机无轨胶轮车关键部件项目投资财务分析与评价。在确定固定资产投资后，根据相关规范计算出流动资产和流动负债、流动资金，算出总投资和需要筹措资金、固定资产折旧和无形资产及递延资产摊销、总成本费用，计算出各项税金和产品销售收入、损益表，得到现金流量相关数据及税前和后的财务内部收益率及财务净现值、投资回收期，最后算出资产负债率、流动比率和速动比率。关键词：分析和评价；财务净现值；投资回收期；负债率、流动和速动比率AbstractAbstractChina'scoalmineauxiliarytransportconditionsandcomparedtotheadvancedminingcountriesstillabiggap,thereisarunningmanylinks,slow,lowefficiency,accidents,occupiedbypersonnelandequipmentandsafety,mobilityandadaptabilitytooperandotherissues.Seriousimpactontheminestaffefficiencyandthecoalmineproductionsafety.Urgentneedofnewtechnologiestoachievethisbreakthrough,thedevelopmentofnewprojectsonthisissue.Butonlyanewprojectimmediatelylaunchedunscientific,investmentprojects,preparatoryworkisessentialbeforetheinvestmentdecision-makingsteps.Alongtime,thepreliminaryworkofconstructionprojectslaggingbehind,notenoughdepthofpre-program,constructionprojects,superseriousistheproblemoftroubledinvestmentmanagementWiththedeepeningofeconomicreformtopreparethepreliminaryworkandeconomicevaluationofinvestmentprojects,realizationoftheinvestmentdecision-makingmorescientificandimproveinvestmentreturns,isthemostimportantissuefacinginvestmentprojectsatalllevelsofdecisionmakersandconsultants.Theinvestmentprojectfeasibilitystudyonafundamentalworkoffixedassetinvestmentactivities,thefeasibilitystudyconcludedthatanimportantbasisforinvestmentdecisions.Thefundamentalpurposeofthefeasibilitystudyistoprojectdecision-makingmorescientificanddemocratic,toreduceoravoidthemistakesoftheinvestmentdecision-making,andimprovetheeconomic,socialandenvironmentalbenefitsoftheinvestmentprojects.Thefeasibilitystudyreportshouldtrytoavoidtheinterferenceoftheprojectinvestorsandexternalfactors,andfollowtheprinciplesofscience,objectivityandfairnessThedesignofthemainfinancialanalysisandevaluationofcoalmineexplosionproofdieselenginetracklesscarkeycomponentsofprojectinvestment.Indeterminingtheinvestmentinfixedassets,currentassetsandcurrentliabilities,Abstractliquiditycalculatedinaccordancewiththerelevantnorms,calculatethetotalinvestmentandneedfinancing,depreciationoffixedassetsandintangibleassetsanddeferredassetsamortization,thetotalcost,calculatethetaxesandsalesincome,profitandlossstatement,cashflowdataandthepre-taxandafterthefinancialinternalrateofreturnandthefinancialnetpresentvalue,paybackperiod,andfinallycalculatethedebtratio,currentratioandquickratio.Keywords:Analysisandevaluation;financialnetpresentvalue;paybackperiod;debtratio,liquidityandquickratio.目录IV目录前言...........................................................................................错误!未定义书签。摘要...........................................................................................................................IAbstract........................................................................................................................II第一章课题背景及研究意义...................................................................................61.1课题的背景.....................................................................................................61.2课题研究的意义.............................................................................................61.3课题研究的主要内容.....................................................................................7第二章建设项目经济评价与方法介绍...................................................................82.1建设项目投入与产出分析.............................................................................82.1.1投资与成本费用........................................82.1.2销售收入与利润........................................92.1.3税金.................................................102.2建设项目财务分析与国民经济评价...........................................................102.2.1基本准则.............................................102.2.2财务分析.............................................112.2.3国民经济评价.........................................14第三章项目经济评价实务.....................................................................................173.1项目概况.......................................................................................................173.1.1项目名称.............................................173.1.2项目技术进展.........................................173.1.3进度安排.............................................173.1.4项目固定资产投资概况.................................173.1.5相关计算参数.........................................183.1.6设计任务.............................................183.1.7方法介绍.............................................183.2项目投融资分析...........................................................................................183.2.1项目投资分析................................