本文關(guān)鍵詞： 教學(xué)樓 房地產(chǎn) 財(cái)務(wù)評(píng)價(jià) 可行性　出處：《青島大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：本文以某職教中心教學(xué)樓建設(shè)項(xiàng)目為突破口,針對(duì)項(xiàng)目的實(shí)際特點(diǎn),根據(jù)相關(guān)法律法規(guī),為更好地落實(shí)項(xiàng)目投資建設(shè)決策工作,對(duì)項(xiàng)目財(cái)務(wù)可行性進(jìn)行研究分析論證,提出實(shí)證分析模型。首先,介紹了項(xiàng)目基本情況,構(gòu)建財(cái)務(wù)分析評(píng)價(jià)的指標(biāo)體系;其次,對(duì)項(xiàng)目有關(guān)投資、收入、成本等數(shù)據(jù)進(jìn)行了科學(xué)估算;第三,對(duì)項(xiàng)目進(jìn)行財(cái)務(wù)的盈利能力分析、償債能力分析、財(cái)務(wù)可持續(xù)性分析;最后,對(duì)項(xiàng)目進(jìn)行敏感性分析、盈虧平衡分析和風(fēng)險(xiǎn)分析,從綜合的角度分析項(xiàng)目的財(cái)務(wù)可行性,提出合理化的意見(jiàn)建議。通過(guò)研究,本文主要得出了以下幾點(diǎn)結(jié)論:項(xiàng)目符合相關(guān)政策和規(guī)劃。項(xiàng)目通過(guò)社會(huì)資本進(jìn)行投資,在保證教育事業(yè)有序運(yùn)轉(zhuǎn)的同時(shí),適度地引入房地產(chǎn)要素,通過(guò)房地產(chǎn)來(lái)提高項(xiàng)目的總體投資回報(bào)水平,符合國(guó)家和地方對(duì)促進(jìn)教育事業(yè)發(fā)展、合理引導(dǎo)房地產(chǎn)健康良序發(fā)展的有關(guān)政策和規(guī)劃。項(xiàng)目具有較強(qiáng)的財(cái)務(wù)可行性。本文通過(guò)對(duì)項(xiàng)目進(jìn)行財(cái)務(wù)分析和評(píng)價(jià),計(jì)算得出項(xiàng)目動(dòng)態(tài)投資回收期9.05年,內(nèi)部收益率(IRR)為15.72%,遠(yuǎn)遠(yuǎn)大于基準(zhǔn)收益率8%,財(cái)務(wù)凈現(xiàn)值(FNPV)13248萬(wàn)元,遠(yuǎn)遠(yuǎn)大于零,項(xiàng)目的盈利能力較強(qiáng),同時(shí),在運(yùn)營(yíng)期內(nèi)的任何年度,利息備付率均大于2,償債備付率均大于1,項(xiàng)目具有較強(qiáng)的償債能力,上述評(píng)價(jià)指標(biāo)都充分說(shuō)明項(xiàng)目在財(cái)務(wù)上是可行的,項(xiàng)目具有財(cái)務(wù)可行性,項(xiàng)目值得投資建設(shè),應(yīng)推進(jìn)項(xiàng)目盡快落地實(shí)施。
[Abstract]:This paper takes the construction project of a vocational education center teaching building as a breakthrough, according to the actual characteristics of the project, according to the relevant laws and regulations, to better implement the project investment and construction decision-making work. The feasibility of the project financial analysis and demonstration, put forward the empirical analysis model. First, introduced the basic situation of the project, and constructed the index system of financial analysis and evaluation; Secondly, the project related to investment, income, cost and other data for scientific estimation; Third, financial profitability analysis, solvency analysis, financial sustainability analysis; Finally, the sensitivity of the project analysis, break-even analysis and risk analysis, from a comprehensive perspective to analyze the financial feasibility of the project, put forward reasonable suggestions. The main conclusions of this paper are as follows: the project conforms to the relevant policies and plans. The project through social capital investment, while ensuring the orderly operation of education, moderate introduction of real estate elements. Through the real estate to improve the overall level of return on investment, in line with the national and local to promote the development of education. Reasonable guidance for the healthy development of real estate related policies and planning. The project has a strong financial feasibility. This paper through the financial analysis and evaluation of the project. The calculation shows that the payback period of the project dynamic investment is 9.05 years, the internal rate of return is 15.72, which is much larger than the benchmark return rate of 8, and the financial net present value is 132.48 million yuan. Far more than zero, the profitability of the project is strong, at the same time, in any year of the operation period, the interest reserve rate is more than 2, the debt-service reserve ratio is more than 1, the project has a strong solvency. The above evaluation index fully shows that the project is financially feasible, the project has financial feasibility, the project is worth investment and construction, and the implementation of the project should be promoted as soon as possible.
【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(lèi)號(hào)】：G717;F285

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本文編號(hào)：1456595