遼寧華油實(shí)業(yè)有限公司沈大CNG加氣站項(xiàng)目財務(wù)評價
發(fā)布時間：2018-11-09 12:46
【摘要】：在當(dāng)今社會，能源成為人類生存和發(fā)展不可或缺物質(zhì)基礎(chǔ)。我國是世界人口第一大國，在整個世界普遍處于能源缺乏狀態(tài)的今天，我國的能源儲備顯得尤為不足，至于人均能源的占有量更是極為稀少，與世界上的發(fā)達(dá)國家有著明顯的差距。而如今我國正處于社會主義市場經(jīng)濟(jì)飛速發(fā)展的時期，工業(yè)化腳步逐漸加快，對能源的需求量大幅增加，且能源消耗水平更是達(dá)到了前所未有的階段，，能源的產(chǎn)量和需求之間的矛盾空前巨大。在資源儲備豐富而可以實(shí)現(xiàn)大面積開采的能源中，只有天然氣的成本較低，清潔且高效，無論在運(yùn)輸管理方面還是儲存貯藏方面都已經(jīng)十分的成熟，在工業(yè)生產(chǎn)中和居家使用的燃?xì)馊剂现幸驳玫搅似毡榈膽?yīng)用，在世界上的許多國家被認(rèn)為是廉價、安全、穩(wěn)定的清潔能源。在世界上，天然氣的儲量較豐富，又是清潔高效的能源，被各發(fā)達(dá)國家以及發(fā)展中國家視為代替石油等化石燃料的最佳替代產(chǎn)品，成為解決能源矛盾和環(huán)保問題的首要方案。所以在如今霧霾天氣日益增多的年代，發(fā)展天然氣汽車也成為世界各國的重要發(fā)展方向。 隨著我國新舊能源結(jié)構(gòu)的不斷調(diào)整和能源產(chǎn)業(yè)的不斷突破，清潔低污染的能源產(chǎn)業(yè)正在冉冉升起來取代傳統(tǒng)的能源產(chǎn)業(yè)，天然氣作為一種能效高而又清潔的能源被人們發(fā)現(xiàn)并廣泛應(yīng)用，對我國建設(shè)“資源節(jié)約型、環(huán)境友好型”的兩型社會有著巨大的經(jīng)濟(jì)意義和社會意義。這就給CNG加氣站的蓬勃發(fā)展提供了前所未有的機(jī)遇。早年，CNG加氣站已經(jīng)在我國的較大的城市中出現(xiàn)，目前CNG加氣站已經(jīng)開始向其他大中小城市中普及行動，對加氣站項(xiàng)目的財務(wù)評價開始不斷地出現(xiàn)在各個領(lǐng)域但中，被投資者重視，而且加氣站項(xiàng)目的投資數(shù)額往往比較大，尤其在如今寸土寸金的年代，又與國計(jì)民生關(guān)系有著一衣帶水的關(guān)聯(lián)，因此做好對CNG加氣站項(xiàng)目的財務(wù)評價，使企業(yè)投資者和決策者能獲得更大的經(jīng)濟(jì)效益，顯得異常的艱巨和重要。 本論文結(jié)合項(xiàng)目財務(wù)評價的相關(guān)理論，以遼寧華油實(shí)業(yè)有限公司沈大CNG加氣站項(xiàng)目為例，在實(shí)地考察調(diào)研基礎(chǔ)上，綜合運(yùn)用了項(xiàng)目內(nèi)部收益率、財務(wù)凈現(xiàn)值、靜態(tài)動態(tài)投資回收期以及盈利能力分析等各種財務(wù)評價方法，先后對靜態(tài)指標(biāo)和動態(tài)指標(biāo)進(jìn)行計(jì)算，深度剖析了沈大CNG加氣站項(xiàng)目興建的盈虧狀況，為公司投資提供了重要的參考依據(jù)。同時還對沈大CNG加氣站項(xiàng)目進(jìn)行了不確定性分析，深入了解該項(xiàng)目的抗風(fēng)險能力，從而進(jìn)一步規(guī)避項(xiàng)目的投資風(fēng)險，使項(xiàng)目的在決策層面更加的科學(xué)和系統(tǒng)，使項(xiàng)目能夠更有前瞻性，使企業(yè)投資者的投資行為更有價值，這無疑對進(jìn)一步提高該項(xiàng)目的經(jīng)濟(jì)效益、降低投資者的經(jīng)營風(fēng)險有著非凡的指導(dǎo)意義和參考價值。
[Abstract]:In today's society, energy has become an indispensable material basis for human survival and development. China is the world's largest country with the largest population. Today, when the whole world is generally in a state of lack of energy, our energy reserves are particularly inadequate, and the amount of energy per capita is extremely scarce. There is a clear gap with the developed countries in the world. At present, our country is in the period of rapid development of socialist market economy, the pace of industrialization is gradually quickening, the demand for energy has increased substantially, and the level of energy consumption has reached an unprecedented stage. The contradiction between energy output and demand is unprecedented. Of the energy resources that are rich in reserves and can be exploited on a large scale, only natural gas is relatively cheap, clean and efficient, and has become very mature in terms of transportation management and storage. It has also been widely used in industrial production and gas fuel used at home. It is considered a cheap, safe and stable clean energy in many countries of the world. In the world, natural gas is rich in reserves and is a clean and efficient energy source. It is regarded as the best alternative to fossil fuels such as petroleum by developed and developing countries, and has become the primary solution to the energy contradiction and environmental protection problems. Therefore, in the era of increasing haze weather, the development of natural gas vehicles has become an important direction of development around the world. With the continuous adjustment of the new and old energy structure and the breakthrough of the energy industry, the clean and low pollution energy industry is rising to replace the traditional energy industry. As a kind of energy resource with high energy efficiency and clean energy, natural gas has been found and widely used, which has great economic and social significance for the construction of "resource-saving, environment-friendly" two-type society in China. This provides an unprecedented opportunity for the vigorous development of CNG filling stations. In the early years, CNG filling stations have already appeared in larger cities in our country. At present, CNG filling stations have begun to popularize actions in other large, medium and small cities, and the financial evaluation of gas filling station projects has started to appear in various fields. It is valued by investors, and the investment amount of gas filling station projects is often relatively large, especially in the age of an inch of land and gold, and has a close relationship with the national economy and the people's livelihood. Therefore, we should do a good job in financial evaluation of the CNG filling station project. It is very difficult and important for enterprise investors and decision makers to obtain more economic benefits. In this paper, based on the theory of project financial evaluation, taking the CNG gas filling station project of Liaoning Hua Oil Industry Co., Ltd as an example, on the basis of field investigation and investigation, the internal rate of return and financial net present value of the project are comprehensively applied. Various financial evaluation methods, such as static and dynamic investment payback period and profitability analysis, have been used to calculate the static and dynamic indexes successively, and the profit and loss situation of Shen-Da CNG gas filling station project has been deeply analyzed. It provides an important reference for the investment of the company. At the same time, the uncertainty analysis of Shen-Da CNG filling station project is carried out, and the anti-risk ability of the project is deeply understood, so as to further avoid the investment risk of the project and make the project more scientific and systematic at the decision-making level. So that the project can be more forward-looking, make the investment behavior of enterprise investors more valuable, which undoubtedly further improve the economic benefits of the project, reduce the operating risk of investors has a special guiding significance and reference value.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.22;F406.7
本文編號：2320457
[Abstract]:In today's society, energy has become an indispensable material basis for human survival and development. China is the world's largest country with the largest population. Today, when the whole world is generally in a state of lack of energy, our energy reserves are particularly inadequate, and the amount of energy per capita is extremely scarce. There is a clear gap with the developed countries in the world. At present, our country is in the period of rapid development of socialist market economy, the pace of industrialization is gradually quickening, the demand for energy has increased substantially, and the level of energy consumption has reached an unprecedented stage. The contradiction between energy output and demand is unprecedented. Of the energy resources that are rich in reserves and can be exploited on a large scale, only natural gas is relatively cheap, clean and efficient, and has become very mature in terms of transportation management and storage. It has also been widely used in industrial production and gas fuel used at home. It is considered a cheap, safe and stable clean energy in many countries of the world. In the world, natural gas is rich in reserves and is a clean and efficient energy source. It is regarded as the best alternative to fossil fuels such as petroleum by developed and developing countries, and has become the primary solution to the energy contradiction and environmental protection problems. Therefore, in the era of increasing haze weather, the development of natural gas vehicles has become an important direction of development around the world. With the continuous adjustment of the new and old energy structure and the breakthrough of the energy industry, the clean and low pollution energy industry is rising to replace the traditional energy industry. As a kind of energy resource with high energy efficiency and clean energy, natural gas has been found and widely used, which has great economic and social significance for the construction of "resource-saving, environment-friendly" two-type society in China. This provides an unprecedented opportunity for the vigorous development of CNG filling stations. In the early years, CNG filling stations have already appeared in larger cities in our country. At present, CNG filling stations have begun to popularize actions in other large, medium and small cities, and the financial evaluation of gas filling station projects has started to appear in various fields. It is valued by investors, and the investment amount of gas filling station projects is often relatively large, especially in the age of an inch of land and gold, and has a close relationship with the national economy and the people's livelihood. Therefore, we should do a good job in financial evaluation of the CNG filling station project. It is very difficult and important for enterprise investors and decision makers to obtain more economic benefits. In this paper, based on the theory of project financial evaluation, taking the CNG gas filling station project of Liaoning Hua Oil Industry Co., Ltd as an example, on the basis of field investigation and investigation, the internal rate of return and financial net present value of the project are comprehensively applied. Various financial evaluation methods, such as static and dynamic investment payback period and profitability analysis, have been used to calculate the static and dynamic indexes successively, and the profit and loss situation of Shen-Da CNG gas filling station project has been deeply analyzed. It provides an important reference for the investment of the company. At the same time, the uncertainty analysis of Shen-Da CNG filling station project is carried out, and the anti-risk ability of the project is deeply understood, so as to further avoid the investment risk of the project and make the project more scientific and systematic at the decision-making level. So that the project can be more forward-looking, make the investment behavior of enterprise investors more valuable, which undoubtedly further improve the economic benefits of the project, reduce the operating risk of investors has a special guiding significance and reference value.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.22;F406.7
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