本文關(guān)鍵詞： 濰坊 酒店建設(shè)項目 財務(wù)評價　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：中國業(yè)成為全球第二大經(jīng)濟體,經(jīng)濟的發(fā)展、國民收入的提高,使我國的旅游業(yè)也得到了高速發(fā)展。伴隨著旅游業(yè)的發(fā)展,作為旅游業(yè)產(chǎn)業(yè)鏈上重要一環(huán)的酒店行業(yè),也獲得了發(fā)展機遇,市場需求越來越大。A酒店投資項目由W酒店集團投資創(chuàng)建,項目位于“世界風(fēng)箏之都”濰坊市。該酒店項目集住宿、餐飲、娛樂于一體。本文選取A酒店投資項目進行財務(wù)評價研究。項目財務(wù)評價是對項目進行評估的重要一環(huán),對于整個項目的順利實施至關(guān)重要。雖然有很多關(guān)于建設(shè)項目的財務(wù)評價方法,但是卻沒有專門針對酒店業(yè)而設(shè)計的財務(wù)評價體系,因此,本文的研究具有很深的現(xiàn)實意義。 本文首先主要介紹文章的研究背景及意義、國內(nèi)外研究現(xiàn)狀、論文的研究方法及結(jié)構(gòu)安排和可能的創(chuàng)新之處。在項目財務(wù)評價理論概述部分,主要介紹項目財務(wù)評價的概念、原則、主要內(nèi)容以及評價指標體系等。讓讀者對項目財務(wù)評價理論有一個整體的認識。 文章的重點是研究濰坊市A酒店建設(shè)項目,首先對A酒店建設(shè)項目做出必要的市場分析,然后對該項目進行總體介紹,在此基礎(chǔ)之上對濰坊市A酒店建設(shè)項目投融資分析。在對A酒店建設(shè)項目進行投資估算、項目資金籌措方式以及項目費用效益進行分析之后,認為該項目具有可行性。綜合分析A酒店項目的動態(tài)盈利能力、靜態(tài)盈利能力,得到的結(jié)果是投資的回收周期較短,能夠較好的吸引投資者。最后對項目的不確定性及風(fēng)險進行了分析,項目的盈虧平衡點的數(shù)值較小,項目總體抗風(fēng)險能力比較強。 本文通過對濰坊市A酒店進行財務(wù)評價分析,將項目財務(wù)評價方法應(yīng)用到了酒店行業(yè),研究具有較強的指導(dǎo)性、實踐性和預(yù)見性。它不僅僅為A酒店建設(shè)項目的決策提供了良好的科學(xué)依據(jù),對項目今后的運營也有重要的指導(dǎo)作用,對以后酒店類經(jīng)營建設(shè)項目的財務(wù)評價有一點的參考價值。
[Abstract]:China has become the second largest economy in the world. With the development of economy and the increase of national income, the tourism industry of China has also been developing at a high speed, along with the development of tourism. As an important link in the tourism industry chain, the hotel industry has also got the opportunity to develop. The market demand is increasing. A hotel investment project is established by W hotel group investment. The project is located in Weifang, the capital of kites of the world. Entertainment in one. This paper selects A hotel investment project for financial evaluation research. Project financial evaluation is an important part of the evaluation of the project. Although there are many financial evaluation methods for construction projects, but there is no financial evaluation system designed specifically for the hotel industry, so. The research of this paper has deep practical significance. First of all, this paper mainly introduces the research background and significance of the article, domestic and foreign research status, research methods and structural arrangements of the paper and possible innovations. In the project financial evaluation theory overview. This paper mainly introduces the concept, principle, main content and evaluation index system of project financial evaluation. The focus of the article is to study the Weifang A hotel construction project, first of all, the A hotel construction project to make the necessary market analysis, and then the overall introduction of the project. On this basis, Weifang A hotel construction project investment and financing analysis. In the A hotel construction project investment estimates, project financing methods and project cost-benefit analysis. It is considered that the project is feasible. The dynamic profitability and static profitability of A hotel project are analyzed synthetically. The result is that the return period of investment is short. Finally, the uncertainty and risk of the project are analyzed, the value of the break-even point of the project is small, and the overall ability of the project to resist risks is relatively strong. Through the financial evaluation analysis of Weifang A Hotel, the project financial evaluation method is applied to the hotel industry, the research has strong guidance. It not only provides a good scientific basis for the decision of A hotel construction project, but also plays an important role in guiding the future operation of the project. It has some reference value for the financial evaluation of hotel management and construction project.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F719.3;F275

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