本文關鍵詞： 風電企業(yè) 全壽命周期 財務可行性分析評價　出處：《華北電力大學》2014年碩士論文　論文類型：學位論文

【摘要】：風力發(fā)電行業(yè)的快速興起,使得各個風電投資公司開始大規(guī)�？焖贁U張,快速擴張帶來的不僅僅是公司的壯大,同時也出現(xiàn)了項目投資決策失敗的情況。在越來越激烈的市場競爭中,風電企業(yè)如何能夠在快速開發(fā)新項目的同時,更科學、更理智的對項目作出評價、做出正確的決策,這是目前各個風電投資企業(yè)迫切需要解決的問題。本文以風電企業(yè)——G公司旗下的通遼二期風電項目為研究對象,闡述了有關全壽命周期成本管理的概念、理念和內容,從投入成本、運行成本、維護成本、故障成本及報廢成本等方面進行分析,提出風電項目的全壽命周期成本模型；通過對風電項目傳統(tǒng)財務評價體系的分析,發(fā)現(xiàn)諸多關鍵因素是傳統(tǒng)財務評價體系中欠缺考慮的,比如項目的壽命、實際項目運行后的限電情況、項目評價使用的價格、固定資產折舊方法的選取等等,因此傳統(tǒng)財務評價方法存在較大的局限性。在此基礎上,提出基于全壽命周期成本的風電項目財務評價方法,分別從風電項目平準化壽命周期費用(LLCC)、風電項目全壽命周期成本回收期、風電項目費效比(CE)等層面,設計了更符合風電項目實際情況的財務可行性研究方案；最后,以“通遼二期風力發(fā)電項目”為樣本,分別用傳統(tǒng)財務評價方法和LCC財務評價方法進行了測算及對比分析,結果顯示,本文設計的方案能夠更科學、更合理的對項目盈利能力進行評價,從而驗證了本文的設計方案在風電項目財務可行性研究中的必要性和可借鑒性。
[Abstract]:With the rapid development of wind power industry, various wind power investment companies began to expand rapidly, and the rapid expansion brought about not only the expansion of the company. In the increasingly fierce market competition, how can wind power enterprises in the rapid development of new projects at the same time, more scientific, more rational evaluation of the project. To make the right decision, this is an urgent problem that every wind power investment enterprises need to solve. This paper takes Tongliao II wind power project, which is owned by G company, as the research object. The concept, concept and content of the whole life cycle cost management are expounded. The input cost, operation cost, maintenance cost, fault cost and scrap cost are analyzed. The life cycle cost model of wind power project is put forward. Through the analysis of the traditional financial evaluation system of wind power project, it is found that many key factors are not considered in the traditional financial evaluation system, such as the life of the project and the power limit after the actual project operation. The price used in project evaluation, the selection of depreciation methods of fixed assets and so on, so the traditional financial evaluation method has great limitations. On this basis. The financial evaluation method of wind power project based on the whole life cycle cost is put forward, and the life cycle cost of wind power project is equalized by LLCC, and the whole life cycle cost recovery period of wind power project is introduced. In the aspect of cost efficiency ratio of wind power project, a financial feasibility study scheme is designed, which is more suitable to the actual situation of wind power project. Finally, taking "Tongliao II wind power project" as the sample, the traditional financial evaluation method and the LCC financial evaluation method are used to calculate and compare. The results show that the scheme designed in this paper can be more scientific. It is more reasonable to evaluate the profitability of the project, which verifies the necessity and reference of the design scheme in the feasibility study of wind power project finance.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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