本文關鍵詞：世行貸款PJ污水處理工程項目財務評估及其啟示　出處：《東北大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 世行貸款項目 污水處理項目 工程項目管理 項目財務評估

【摘要】：項目財務評估,是在財務效益與費用的估算以及編制財務輔助報表的基礎上,編制財務報表,計算財務分析指標,考察和分析項目的盈利能力、償債能力和財務生存能力,判斷項目的財務可行性。項目財務評估是項目可行性研究的核心內容之一,其評估結論是世界銀行項目投資決策的最重要的依據(jù)之一。世行貸款污水處理項目的財務評估具有世行貸款項目財務評估的典型性、全面性、代表性的特點,對于國內城建環(huán)保項目的財務評估具有借鑒作用。本文在此背景下,以世行貸款PJ污水處理工程項目為研究對象,分析了國內項目財務評估方法和以世行為代表的國外項目財務評估方法的差距,總結出世行對項目的財務評估除了注重對項目自身的財務評估外,在評估方法上更注重對項目所處的內部和外部財務環(huán)境的評估,以促進國內同類項目財務評估工作的不斷改進。本文概述了國內外工程項目財務評估的歷史沿革和研究成果以及工程項目財務評估的理論和方法。介紹了世行貸款PJ市污水處理工程的項目背景,研究了世行貸款PJ污水處理工程項目財務評估方法,主要包括項目實施機構的機構能力分析、項目實施機構的財務管理能力分析、項目實施機構的可持續(xù)性分析、污水處理工程投資收益分析以及地方財政和居民家庭的承受能力分析等。通過對比分析國內和世行對項目的財務評估內容,得出了世行貸款污水處理項目財務評估中,重視項目實施機構的機構能力建設、重視項目實施機構財務管理能力建設、重視項目實施機構的可持續(xù)運營、重視地方政府提供項目配套資金能力和重視居民承受能力分析等五方面的啟示。為國內可行性研究報告的財務評估工作的改進提供借鑒的思路和方法,借以推動我國項目可研階段評估水平的提高。
[Abstract]:Project financial evaluation is based on the estimation of financial benefits and expenses as well as the preparation of financial statements, the preparation of financial statements, the calculation of financial analysis indicators, inspection and analysis of the profitability of the project. Solvency and financial viability, judging the financial feasibility of the project. Project financial evaluation is one of the core content of the project feasibility study. Its evaluation conclusion is one of the most important basis for the investment decision of World Bank projects. The financial evaluation of the World Bank loan sewage treatment project has the typical, comprehensive and representative characteristics of the World Bank loan project financial evaluation. This paper takes the World Bank loan PJ sewage treatment project as the research object. This paper analyzes the gap between the domestic project financial evaluation method and the foreign project financial evaluation method represented by the World Bank, and summarizes the financial evaluation of the project by the World Bank in addition to paying attention to the financial evaluation of the project itself. More emphasis has been placed on the assessment of the internal and external financial environment in which the project is located. In order to promote the continuous improvement of financial evaluation of similar projects in China, this paper summarizes the historical evolution and research results of financial evaluation of engineering projects at home and abroad, as well as the theory and methods of financial evaluation of engineering projects, and introduces the World Bank loan. Background of PJ Municipal sewage treatment Project. This paper studies the financial evaluation method of World Bank loan PJ sewage treatment project, which mainly includes the analysis of the institutional capacity of the project implementing agency and the financial management ability of the project implementing organization. Sustainability analysis of project implementing agencies, investment income analysis of sewage treatment projects, and analysis of local finance and household affordability. Through comparative analysis of domestic and World Bank financial evaluation of the project. It is concluded that in the financial evaluation of the World Bank loan sewage treatment project, we attach importance to the institutional capacity building of the project implementing agency, the financial management capacity building of the project implementation agency, and the sustainable operation of the project implementing institution. Attach importance to the local government to provide supporting funds for projects and pay attention to the analysis of the affordability of residents and other five aspects of enlightenment. For the domestic feasibility study report of the financial evaluation of the improvement of ideas and methods to provide reference. In order to promote the evaluation level of project research stage in China.
【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F831.2;F285

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本文編號：1420050