本文關(guān)鍵詞：煤電一體化項(xiàng)目財(cái)務(wù)評(píng)價(jià)方法研究　出處：《西安科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 煤電一體化 財(cái)務(wù)指標(biāo)比 指標(biāo)體系 評(píng)價(jià)方法

【摘要】：在目前的煤、電產(chǎn)業(yè)管理政策框架內(nèi)，國(guó)家從優(yōu)化能源格局的高度和煤電運(yùn)協(xié)調(diào)的角度，對(duì)煤電一體化給予了高度重視。隨著眾多煤電一體化項(xiàng)目的成功實(shí)施，將有更多的、形式更加廣泛的煤電一體化項(xiàng)目發(fā)展起來(lái)，然而煤電一體化項(xiàng)目至今還沒(méi)有比較完整統(tǒng)一的財(cái)務(wù)評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)方法，同時(shí)，眾多的研究方法和理論層出不窮、各具特色，究竟采用什么樣的方法來(lái)構(gòu)建煤電一體化項(xiàng)目的財(cái)務(wù)評(píng)價(jià)體系，，是值得探討的問(wèn)題。 本文提出了新增“財(cái)務(wù)指標(biāo)比”這一煤電一體化項(xiàng)目財(cái)務(wù)評(píng)價(jià)的新評(píng)價(jià)指標(biāo)，探討建立了由盈利能力、效益比率、償債能力、指標(biāo)比四個(gè)方面構(gòu)成的煤電一體化投資項(xiàng)目財(cái)務(wù)評(píng)價(jià)指標(biāo)體系。使用層次分析法與熵權(quán)法相結(jié)合的組合權(quán)重賦權(quán)方法確定指標(biāo)體系的權(quán)重，并在計(jì)算過(guò)程中應(yīng)用了MATLAB數(shù)學(xué)計(jì)算軟件，編寫了熵值法MATLAB計(jì)算程序，使計(jì)算過(guò)程快捷準(zhǔn)確。應(yīng)用模糊物元方法可最終確定煤電一體化建設(shè)項(xiàng)目的財(cái)務(wù)水平，分析該項(xiàng)目財(cái)務(wù)評(píng)價(jià)的效果，為煤電一體化建設(shè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)提供理論參考和方法借鑒。應(yīng)用建立的指標(biāo)體系與評(píng)價(jià)方法對(duì)彬長(zhǎng)煤電一體化項(xiàng)目財(cái)務(wù)水平進(jìn)行了評(píng)價(jià)研究，得出了彬長(zhǎng)煤電一體化項(xiàng)目整體財(cái)務(wù)水平為“良”，驗(yàn)證了財(cái)務(wù)評(píng)價(jià)指標(biāo)體系與評(píng)價(jià)模型是合理的。
[Abstract]:Within the framework of the current coal and electricity industry management policy, the state attaches great importance to the integration of coal and electricity from the perspective of optimizing the energy pattern and the coordination of coal and electricity transportation. With the successful implementation of many coal-power integration projects. There will be more and more forms of coal-power integration projects developed, but the coal-power integration project has not yet a relatively complete and unified financial evaluation index system and evaluation methods, at the same time. Many research methods and theories emerge in endlessly, each has its own characteristics. What kind of method should be adopted to construct the financial evaluation system of coal-power integration project, which is worth discussing. This paper puts forward the new financial index ratio, which is a new evaluation index of coal-power integration project, and discusses the establishment of profitability, benefit ratio and solvency. The index ratio of the four aspects of the coal-power integrated investment project financial evaluation index system, using AHP and entropy weight method combined with the combined weight weighting method to determine the weight of the index system. In the course of calculation, the software of MATLAB is applied, and the MATLAB calculation program of entropy method is written. The fuzzy matter-element method can be used to determine the financial level of the integrated coal-power construction project and analyze the effect of the financial evaluation of the project. It provides theoretical reference and method reference for the financial evaluation of coal-power integrated construction project. The financial level of Binchang coal-power integration project is evaluated and studied by using the established index system and evaluation method. It is concluded that the overall financial level of Binchang coal and electricity integration project is "good", which verifies that the financial evaluation index system and evaluation model are reasonable.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.21;F426.61;F406.72

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