本文選題：建設項目 + 可行性研究�。� 參考：《西南財經(jīng)大學》2000年碩士論文

【摘要】： 隨著我國投融資體制改革的深入和投資風險約束機制的建立，建設項目可行性研究及評價工作越來越受到重視，在這種形勢下，國家計委和建設部先后于1987和1993年兩次頒布《建設項目經(jīng)濟評價方法與參數(shù)》，對建設項目經(jīng)濟評價工作做出了統(tǒng)一規(guī)定，這標志著我國建設項目可行性研究經(jīng)濟評價的理論和方法體系日益完善，保證了投資決策的科學化、規(guī)范化、程序化，在很大程度上避免了投資決策的失誤。 但是，《建設項目經(jīng)濟評價方法與參數(shù)》僅是對建設項目可行性研究的一個綱領性、總括性的要求，具有通用性的特點，不可能也沒有必要對各種具體情況作出規(guī)定。在實際工作中，由于各行業(yè)、各項目的具體情況千差萬別，因此要求我們在《方法與參數(shù)》的基本理論和分析方法指導下對具體問題作出具體分析與評價。本文正是根據(jù)實際案例的具體情況和特殊性，在《方法與參數(shù)》的基本理論體系和分析框架下，提出“投產(chǎn)期費用遞延法”，這也是本文在理論和方法上的創(chuàng)新點所在。 1999年10月，四川西雅肉牛產(chǎn)業(yè)發(fā)展有限公司擬投資興建胚胎移植中心一座，并以此項目申請國家中小企業(yè)科技創(chuàng)新基金。為此，該公司委托四川三山投資咨詢公司對項目進行可行性論證并作可行性研究報告。受三山公司的委托，本人在信息系趙一錦教授的帶領下，三次前往西雅公司所在地雅安進行實地考查并收集各方面資料，于月底完成了該項目的可行性研究報告的編制工作。這部分有關案例寫作的背景內(nèi)容在本文的前言部分進行了介紹。 本文的第二部分以實際上報的可行性研究報告為素材，對建設項目可行性研究的幾個重要的環(huán)節(jié)進行了闡述、分析與評論�？紤]WP=3到經(jīng)濟類畢業(yè)論文的要求，，在引用案例時對其進行了較大幅度的刪節(jié)和修改，主要是對技術評價部分進行了較大幅度的刪節(jié)，充實了財務評價部分的內(nèi)容。由于所謂“投產(chǎn)期費用遞延法”的正確性和合理性尚有待探討和驗證，為避免給項目申報帶來不利影響，在實際上報的可行性研究報告中并未使用，但案例中所采用的方法根據(jù)案例特殊性對通用方法進行了調(diào)整。 在該報告編寫之初，本人原擬完全按照《建設項目經(jīng)濟評價方法與參數(shù)》及《科技型中小企業(yè)技術創(chuàng)新基金項目可行性研究報告編制提綱》的要求進行經(jīng)濟評價部分的編寫，但很快遇到了問題。問題是由本項目的特殊性帶來的，本項目的特殊性在于項目產(chǎn)品的生產(chǎn)周期長于一個會計核算期，由此主要帶來三個問題：一是在項目流動資金的估算上，由于本項目投產(chǎn)期內(nèi)無產(chǎn)出，實際上資金無法流動，因此不能按照《方法與參數(shù)》所要求的分項詳細估算法計算；二是損益表中對利潤的計算上，由于項目實施后投產(chǎn)期內(nèi)無產(chǎn)出，產(chǎn)品銷售成本為零，因此這兩年的虧損額僅為期間費用損失，不能按照《方法與參數(shù)》上所要求的模式進行計算；三是對投產(chǎn)期折舊的處理上，在通常情況下，折舊額作為一項非負現(xiàn)的費用，形成項目投產(chǎn)后各年的一項資金來源，但本項目由于投產(chǎn)期內(nèi)無產(chǎn)出，僅有計入期間費用的折舊才應形成資金來源。由于存在這三個問題，就必須相應地對流動資金估算表、借款還本付息表、損益表、資金來源與運用表、資產(chǎn)負債表、現(xiàn)金流量表的內(nèi)容進行調(diào)整以符合實際，這就必然造成報告使用人理解困難。 若進一步進行深入分析，我們可以看到，將項目投產(chǎn)期發(fā)生的費用計入期間費用是欠妥的。根據(jù)配比原則，企業(yè)當期發(fā)生的費用應該與當期收入相配比，而由于本項目生產(chǎn)周期太長，項目實施后投產(chǎn)期內(nèi)沒有產(chǎn)出，故沒有收入，因此投產(chǎn)期內(nèi)發(fā)生的費用不應該WP=4在發(fā)生的當期予以確認。又根據(jù)劃分收益性支出和資本性支出的原則，投產(chǎn)期內(nèi)發(fā)生的費用應屬于資本性支出，因此，將其計入遞延資產(chǎn)在受益期內(nèi)平均攤銷較為妥當。 循著這樣的思路，為解決以上的問題，本人提出了“投產(chǎn)期費用遞延法”。本項目投產(chǎn)期具有以下特點：一方面，在這一時期正常生產(chǎn)得以進行，具有一般項目投產(chǎn)期的某些特征；另一方面，在此期間，雖然已投產(chǎn)，但達產(chǎn)比例為零，因此僅有資金的投入而無產(chǎn)出，又具有建設期的某些特征。“投產(chǎn)期費用遞延法”的核心內(nèi)容是將該項目建設期和投產(chǎn)期內(nèi)的所有支出均列為資本性支出，計入項目投資：將建設期內(nèi)與固定資產(chǎn)購建相關的支出計入固定資產(chǎn)，將建設期內(nèi)發(fā)生的開辦費和投產(chǎn)期內(nèi)的期間費用計入遞延資產(chǎn)，將土地使用費和技術轉(zhuǎn)讓費等計入無形資產(chǎn)，將投產(chǎn)期內(nèi)發(fā)生的生產(chǎn)成本計入存貨價值。 “投產(chǎn)期費用遞延法”名稱為本人杜撰，其內(nèi)容在《方法與參數(shù)》和各類相關教材與文獻中未有訴及，為本文創(chuàng)新。有關投產(chǎn)期費用遞延法的提出和理論闡述構(gòu)成本文第三部分的第一章。 第三部分的第二章具體運用“投產(chǎn)期遞延法”進行本項目的財務評價，為避免重復，僅將其與案例中方法不同的部分進行了闡述，本章的寫作目的在于舉例說明該方法的運用。 第三部分的第三章將案例中的方法和“投產(chǎn)期費用遞延法”的計算結(jié)果及合理性進行了比較論述。
[Abstract]:With the deepening of China ' s investment and financing system reform and the establishment of investment risk restriction mechanism , the feasibility study and evaluation of construction projects have been paid more and more attention . In this situation , the State Planning Commission and the Ministry of Construction have promulgated the economic evaluation methods and parameters of the construction project twice in 1987 and 1993 . The theory and method system of the economic evaluation of the feasibility study of the construction project has been perfected , which has ensured the scientific , standardized and programmed investment decision - making and largely avoided the error of investment decision - making .









However , the methods and parameters of economic evaluation of construction projects are only a dimension of the feasibility study of construction projects , the requirements of the general nature , and the characteristics of generality . In practice , it is impossible to make specific analysis and evaluation of the specific problems under the guidance of the basic theory and analysis methods of the methods and parameters . In this paper , it is based on the actual situation and particularity of the practical cases , and puts forward the " deferred payment method " under the guidance of the basic theory and analysis framework of the empirical method and the parametric approach , which is also the innovation point in theory and method .









In October 1999 , Sichuan Siya Beef Cattle Industry Development Co . , Ltd . intends to invest in the construction of an embryo transfer center and apply to the National Small and Medium - sized Enterprise Science and Technology Innovation Fund in this project . To this end , the company commissioned Sichuan Sanshan Investment Consulting Co . , Ltd . to conduct a feasibility study on the project and make a feasibility study report .









In the second part of this paper , the paper expounds , analyzes and comments on several important links of the feasibility study of construction project . It takes into account the requirement of WP = 3 to economics graduation thesis , and makes a great deal of deletion and modification to the technical evaluation part . The correctness and rationality of the so - called " deferred expenses deferred method " are still to be discussed and verified . In order to avoid the adverse effect of the project application , the method adopted in the case is adjusted according to the particularity of the case .









In the beginning of the preparation of the report , I prepared the economic evaluation part according to the requirements of the economic evaluation method and the parameters of the project and the feasibility study report of the technical innovation fund project of scientific and technological type . The problem is brought about by the particularity of the project . The particularity of the project lies in that the production period of the project product is longer than one accounting period , which mainly brings three problems : firstly , the production period of the project product is longer than one accounting period , so that the fund cannot flow , so that the method can not be calculated according to the detailed estimation method required by the method and parameters ;
2 is the calculation of profit in the income statement , and the cost of product sales is zero due to no output during the production period after the implementation of the project ; therefore , the loss amount for the two years is only the period cost loss , and cannot be calculated according to the mode required by the method and the parameters ;
3 . In the normal circumstances , the depreciation amount shall be regarded as a non - negative current expenses for the treatment of the depreciation of the production period . However , since there are no output during the production period , the fund source shall be formed only for the depreciation included in the period expense . As a result of the three problems , it is necessary to adjust the contents of the current fund estimation table , the loan repayment principal and interest statement , the income statement , the source of funds and the application form , balance sheet and cash flow statement to meet the actual conditions , which will inevitably cause the report to be difficult to understand .









If further in - depth analysis is conducted , we can see that the expenses incurred during the production period of the project are not due . According to the proportion principle , the expenses incurred during the production period should be matched with the current income , and the expenses incurred during the production period should not be confirmed when the production cycle of the project is too long , so that the expenses incurred during the production period should not be recognized in the current period .









Based on such thinking , in order to solve the above problems , I put forward the " deferred expenses deferred method " . This project has the following characteristics : on the one hand , the normal production in this period can be carried out , which has certain characteristics of the production period of the general project ;
On the other hand , during this period , although the production proportion is zero , the production proportion is zero , so only the investment of the funds is not output , and there are certain characteristics of the construction period . The core content of the deferred expenses deferred method is that all the expenses incurred during the construction period and the production period of the project are included in the fixed assets . During the construction period , the expenses incurred during the construction period and the period during the production period are included in the deferred assets , the land use fees and the technology transfer fees are included in the intangible assets , and the production cost incurred during the production period is included in the inventory value .









The name of the " deferred charges deferred method " is written by himself . The contents of this paper are in accordance with the methods and parameters of production and various relevant textbooks and documents . It is the innovation of this paper . The introduction and the theory of the deferred method about the production period constitute the first chapter of the third part of this paper .









The second chapter of the third part describes the financial evaluation of the project in detail by using the " deferred deferred method " , which is to avoid repetition and only explain the different parts of the method in the case . The purpose of this chapter is to illustrate the application of this method .









Chapter 3 of the third part compares the calculation result and the rationality of the method in the case and the deferred method of putting into production period .

【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2000
【分類號】：F062.4

【引證文獻】

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