發(fā)布時(shí)間：2018-01-26 01:08

  本文關(guān)鍵詞： 產(chǎn)學(xué)研 融合 項(xiàng)目 經(jīng)濟(jì)評(píng)價(jià)　出處：《青島大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：本文主要對(duì)某生物質(zhì)固體成型燃料加工基地項(xiàng)目進(jìn)行經(jīng)濟(jì)性分析和評(píng)價(jià)。該項(xiàng)目為“產(chǎn)學(xué)研”一體化項(xiàng)目,集職業(yè)教育、培訓(xùn)、就業(yè)、生產(chǎn)加工、銷售、產(chǎn)業(yè)孵化于一體的項(xiàng)目。本項(xiàng)目是將職業(yè)教育項(xiàng)目與生物質(zhì)固體成型燃料加工項(xiàng)目進(jìn)行了嫁接,主要是從職業(yè)教育項(xiàng)目建設(shè)的投融資模式進(jìn)行設(shè)計(jì)、分析和論證,著重回答的問題是職教教育項(xiàng)目的基礎(chǔ)設(shè)施建設(shè)、運(yùn)行所需的資金從哪里來,如何轉(zhuǎn)化職業(yè)教育培訓(xùn)基地項(xiàng)目的人力資源價(jià)值,發(fā)揮人力資本的孵化能力和市場適應(yīng)能力,從而與生物質(zhì)固體成型燃料加工產(chǎn)業(yè)在經(jīng)濟(jì)效益、投資回報(bào)、人才培養(yǎng)、社會(huì)就業(yè)、地方經(jīng)濟(jì)發(fā)展和財(cái)稅貢獻(xiàn)等方面實(shí)現(xiàn)完美的統(tǒng)一。本文通過規(guī)范、科學(xué)的估算方法對(duì)項(xiàng)目進(jìn)行投資估算,確定項(xiàng)目的籌資方式,同時(shí),在明確測(cè)算假設(shè)前提條件的情況下,對(duì)項(xiàng)目經(jīng)營的收入和成本費(fèi)用進(jìn)行測(cè)算,繼而計(jì)算相關(guān)稅金及附加、折舊、攤銷、利息、利潤總額所得稅,進(jìn)而計(jì)算得出了項(xiàng)目內(nèi)部收益率、財(cái)務(wù)凈現(xiàn)值、投資回收期、流動(dòng)比率和速動(dòng)比率等經(jīng)濟(jì)評(píng)價(jià)指標(biāo),為項(xiàng)目的經(jīng)濟(jì)評(píng)價(jià)提供決策依據(jù)。通過研究和論證,本文認(rèn)為:該項(xiàng)目將職教教育培訓(xùn)與生物質(zhì)固體成型燃料產(chǎn)業(yè)進(jìn)行有機(jī)結(jié)合在了一起,在解決培養(yǎng)職業(yè)教育專業(yè)技能人才的同時(shí),為生物質(zhì)固體成型燃料加工中心提供熟練的人力資源支撐,通過該項(xiàng)目的建設(shè),可以大大節(jié)省職教教育培訓(xùn)基礎(chǔ)設(shè)施的資金投入,“以產(chǎn)養(yǎng)學(xué)、產(chǎn)學(xué)研結(jié)合”,是一種對(duì)職教教育人才培養(yǎng)方式和教育項(xiàng)目投融資模式的巨大創(chuàng)新,本項(xiàng)目具必將在教育項(xiàng)目產(chǎn)業(yè)項(xiàng)目融合發(fā)展的歷程上產(chǎn)生極強(qiáng)的示范效應(yīng)和引領(lǐng)作用。項(xiàng)目建成后,可實(shí)現(xiàn)年銷售收入26640萬元(年均值),財(cái)務(wù)內(nèi)部收益率為15.1%(所得稅前)和12.1%(所得稅后),高于林業(yè)行業(yè)11%基準(zhǔn)收益率和8%的社會(huì)平均收益率,項(xiàng)目具有較好的經(jīng)濟(jì)效益。同時(shí),該項(xiàng)將為職教教育事業(yè)產(chǎn)生巨大的社會(huì)效應(yīng),該項(xiàng)目的建設(shè)將對(duì)促進(jìn)當(dāng)?shù)亟?jīng)濟(jì)的發(fā)展具有重大意義。
[Abstract]:This article mainly carries on the economical analysis and the appraisal to the certain biomass solid briquetting fuel processing base project, this project is "the production, the university research" the integration project, gathers the vocational education, the training, the employment, the production processing, the sale. This project is to graft the vocational education project with the biomass solid briquetting fuel processing project, which is mainly designed from the investment and financing mode of the vocational education project construction. Analysis and argumentation, the focus of the answer is the vocational education project infrastructure construction, where the necessary funds for operation, how to transform the vocational education and training base project human resource value. Bring into play the hatching ability of human capital and market adaptability, thus working with biomass solid briquetting fuel processing industry in economic benefits, investment returns, talent training, social employment. The local economic development and contribution of finance and taxation achieve perfect unity. This paper uses standard and scientific estimation methods to estimate the investment of the project and determine the financing mode of the project at the same time. In the case of clear calculation assumptions, the income and cost of the project operation are measured, and then the related taxes and additional, depreciation, amortization, interest, total income tax are calculated. Then the internal rate of return, financial net present value, investment payback period, current ratio and quick moving ratio are calculated to provide the decision basis for the economic evaluation of the project. This project combines vocational education and training with biomass solid briquetting fuel industry organically, and solves the problem of training professional and skilled personnel of vocational education at the same time. Provide skilled human resource support for biomass solid briquetting fuel processing center, through the construction of this project, can save the fund investment of vocational education and training infrastructure greatly, "to produce and raise school, combine production, study and research". It is a great innovation to the training mode of vocational education talents and the mode of investment and financing of educational projects. This project will have the extremely strong demonstration effect and the leading role in the course of the integration and development of the educational project industry project. After the project is completed, the annual sales income can be realized at 266.4 million yuan (annual average). The financial internal rate of return is 15.1b (before income tax) and 12.1b (after income tax), which is higher than the 11% benchmark rate of return of forestry industry and the social average rate of return of 8%. At the same time, the project will have a huge social effect for vocational education, and the construction of the project will be of great significance to promote the development of local economy.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G719.2;F426.2

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