本文關(guān)鍵詞：壽光市糧油儲(chǔ)備中心建設(shè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)研究　出處：《中國海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 項(xiàng)目 財(cái)務(wù)評(píng)價(jià) 風(fēng)險(xiǎn)防范

【摘要】：合理科學(xué)的財(cái)務(wù)評(píng)價(jià)可以幫助投資者分析投資項(xiàng)目能否獲利,并且在此基礎(chǔ)上,衡量、評(píng)價(jià)、規(guī)避項(xiàng)目投資帶來的財(cái)務(wù)風(fēng)險(xiǎn),如何對(duì)項(xiàng)目進(jìn)行評(píng)價(jià)更科學(xué)、更合理,如何開展項(xiàng)目的財(cái)務(wù)評(píng)價(jià)以及財(cái)務(wù)風(fēng)險(xiǎn)的規(guī)避工作,是廣大項(xiàng)目投資者面臨的重要而極具現(xiàn)實(shí)意義的問題。從相關(guān)利益者的角度看,科學(xué)合理的進(jìn)行財(cái)務(wù)評(píng)價(jià),對(duì)項(xiàng)目投資相關(guān)利益群體來講有重要意義。項(xiàng)目的債權(quán)人、項(xiàng)目的債務(wù)人、項(xiàng)目的受益人以及項(xiàng)目的管理者等,在投資決策的過程中,可以從財(cái)務(wù)的視角下,評(píng)價(jià)項(xiàng)目是否可行、獲益多少以及風(fēng)險(xiǎn)大小。能夠給投資者以及其他的相關(guān)利益群體,用可以量化、可視化的方式,對(duì)項(xiàng)目的投資有一個(gè)清晰的認(rèn)識(shí),起到輔助決策的作用。項(xiàng)目的投資成功與否,有賴于項(xiàng)目的前期財(cái)務(wù)評(píng)價(jià)。項(xiàng)目投資的收益,與項(xiàng)目投資的風(fēng)險(xiǎn),是共同存在的,在項(xiàng)目進(jìn)行投資之前,對(duì)即將投資的項(xiàng)目,進(jìn)行合理科學(xué)的評(píng)價(jià),是項(xiàng)目投資是否能成功的重要前提。項(xiàng)目投資的財(cái)務(wù)評(píng)價(jià)結(jié)論,是項(xiàng)目決策的重要依據(jù),廣大的項(xiàng)目投資者,需要科學(xué)的財(cái)務(wù)評(píng)價(jià)理論、財(cái)務(wù)評(píng)價(jià)方法體系的指導(dǎo)。本文從財(cái)務(wù)角度進(jìn)行實(shí)證研究,評(píng)價(jià)了壽光市糧油儲(chǔ)備中心建設(shè)項(xiàng)目的財(cái)務(wù)投資價(jià)值。本文通過壽光市糧油儲(chǔ)備中心建設(shè)項(xiàng)目的實(shí)例分析,為該項(xiàng)目提供理論指導(dǎo)的同時(shí)也為同類項(xiàng)目提供參考范式。主要包括第一部分為前言部分,包括研究背景及意義,研究內(nèi)容和方法,國內(nèi)外研究現(xiàn)狀與發(fā)展動(dòng)態(tài)、技術(shù)路線以及創(chuàng)新與不足等。第二部分為項(xiàng)目財(cái)務(wù)評(píng)價(jià)研究理論概述部分,包括項(xiàng)目財(cái)務(wù)評(píng)價(jià)的含義、項(xiàng)目財(cái)務(wù)評(píng)價(jià)的程序、項(xiàng)目財(cái)務(wù)評(píng)價(jià)的方法等。第三部分為項(xiàng)目投融資分析,包括項(xiàng)目簡介、投資估算、融資方案等。第四部分為項(xiàng)目財(cái)務(wù)分析過程部分,包括項(xiàng)目財(cái)務(wù)數(shù)據(jù)、靜態(tài)財(cái)務(wù)評(píng)價(jià)指標(biāo)的計(jì)算與分析、動(dòng)態(tài)財(cái)務(wù)評(píng)價(jià)指標(biāo)的計(jì)算與分析,第五部分項(xiàng)目資金平衡能力分析等。第六部分為結(jié)論部分,本文研究結(jié)果表明項(xiàng)目財(cái)務(wù)內(nèi)部收益率27.71%,大于基準(zhǔn)收益率,財(cái)務(wù)凈現(xiàn)值3620萬元,大于零,投資回收期滿足要求；通過不確定性分析看,該項(xiàng)目有一定的抗風(fēng)險(xiǎn)能力。因此,該項(xiàng)目在財(cái)務(wù)上是可以接受的,在經(jīng)濟(jì)上是可行的。需要注意的是應(yīng)該適時(shí)擴(kuò)大投資,規(guī)避項(xiàng)目產(chǎn)生的財(cái)務(wù)風(fēng)險(xiǎn)等,為提高區(qū)域輻射能力及保證糧油供應(yīng)起到更加積極的作用。
[Abstract]:Reasonable and scientific financial evaluation can help investors to analyze whether the investment project can be profitable, and on this basis, to measure, evaluate and avoid the financial risks brought by project investment, how to evaluate the project is more scientific. More reasonable, how to carry out the project financial evaluation and financial risk avoidance work, is the vast number of project investors face an important and extremely practical significance of the problem. From the perspective of the relevant stakeholders. Scientific and reasonable financial evaluation is of great significance to the project investment related interest groups. The creditor of the project, the debtor of the project, the beneficiary of the project and the manager of the project, etc. In the process of investment decision, we can evaluate whether the project is feasible, benefit and risk from the perspective of finance. It can give investors and other relevant interest groups quantifiable. The visual way, has a clear understanding to the project investment, plays the auxiliary decision function. The project investment success or not, depends on the project early stage financial appraisal and the project investment income. The risk of investment with the project, is co-exist, before the project investment, the project to be invested, a reasonable and scientific evaluation. The conclusion of financial evaluation of project investment is an important basis for project decision-making. The vast number of project investors need scientific financial evaluation theory. The guidance of the financial evaluation method system. This article carries on the empirical research from the financial angle. The financial investment value of the construction project of grain and oil reserve center in Shouguang city is evaluated. This paper analyzes the example of the construction project of grain and oil reserve center in Shouguang city. While providing theoretical guidance for this project, it also provides reference paradigm for similar projects. The first part mainly includes the preface, including the research background and significance, research content and methods. Domestic and foreign research status and development trends, technical routes and innovations and deficiencies. The second part is the project financial evaluation theory overview, including the meaning of project financial evaluation, project financial evaluation procedures. The third part is the analysis of project investment and financing, including project profile, investment estimation, financing scheme and so on. Part 4th is the process of project financial analysis, including project financial data. Static financial evaluation index calculation and analysis, dynamic financial evaluation index calculation and analysis, 5th part of the project fund balance ability analysis. 6th part is the conclusion part. The result of this paper shows that the internal financial return rate of the project is 27.71%, which is larger than the benchmark rate of return, and the net present value of the finance is 36.2 million yuan, which is more than zero, and the payback period of the investment meets the requirements. Through the uncertainty analysis, the project has a certain ability to resist risk. Therefore, the project is financially acceptable and economically feasible. It is necessary to pay attention to the timely expansion of investment. To avoid the financial risk caused by the project, to improve the regional radiation capacity and to ensure the supply of grain and oil play a more positive role.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324.9;F302.6

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