本文關(guān)鍵詞： 經(jīng)濟增加值 項目財務(wù)評價 綜合評價 電網(wǎng)項目　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：由于傳統(tǒng)的財務(wù)評價指標(biāo)沒有考慮到項目的資本金成本，現(xiàn)行的電網(wǎng)工程項目財務(wù)評價方法存在著不足。EVA（Economic Value Added、經(jīng)濟增加值）財務(wù)評價方法考慮了所有的投入資本成本，比傳統(tǒng)的財務(wù)評價指標(biāo)具有能夠更加真實的反映電網(wǎng)項目經(jīng)濟效益的優(yōu)勢。隨著電力體制改革的深入，各大電網(wǎng)公司越來越重視電網(wǎng)項目的經(jīng)濟性，并對EVA的應(yīng)用也越來越重視。目前國內(nèi)學(xué)術(shù)界對EVA的應(yīng)用研究主要集中在業(yè)績評價、薪酬激勵、績效考評、價值評估方面。對于EVA在工程項目評價方面的應(yīng)用研究比較少。構(gòu)建一個全新的以EVA為核心的電網(wǎng)工程項目前期財務(wù)評價體系，為電網(wǎng)工程項目前期財務(wù)評價提供一種新思路和嘗試，為豐富和完善工程項目財務(wù)評價體系提供參考及借鑒。 本論文在筆者大量閱讀國內(nèi)外相關(guān)文獻的基礎(chǔ)上，，從EVA理論以及工程項目財務(wù)評價理論出發(fā)，立足我國電網(wǎng)項目的技術(shù)經(jīng)濟特點，深入分析我國目前電網(wǎng)工程項目財務(wù)評價中存在的問題，改進現(xiàn)行的財務(wù)評價指標(biāo)體系，充分借鑒和吸收國內(nèi)外EVA的研究成果，構(gòu)建基于EVA的電網(wǎng)工程項目財務(wù)評價體系。 本論文采取文獻分析、規(guī)范性理論分析和案例分析相結(jié)合的研究方法。首先借助互聯(lián)網(wǎng)進行了大量的資料搜索，通過閱讀有關(guān)文獻，為寫作本論文積累豐富的素材。其次對EVA理論體系以及工程項目財務(wù)評價理論體系進行闡述。再對其進行詳細闡述的基礎(chǔ)上通過對現(xiàn)行基于NPV的財務(wù)評價方法的不足與EVA優(yōu)勢進行分析。通過對基于EVA的電網(wǎng)工程財務(wù)評價指標(biāo)從盈利能力、償債能力以及不確定性分析方面進行設(shè)計，構(gòu)建基于EVA的電網(wǎng)工程項目財務(wù)評價指標(biāo)體系。采用基于三角模糊函數(shù)的FAHP模型來對財務(wù)評價指標(biāo)的權(quán)重進行確定，利用隸屬度函數(shù)模型對指標(biāo)進行歸一化，構(gòu)建線性綜合評價模型進行綜合評價構(gòu)建了一套基于EVA的電網(wǎng)工程項目財務(wù)評價模型。最后把構(gòu)建的基于EVA的電網(wǎng)工程項目財務(wù)評價模型應(yīng)用到具體實例中，使新建的電網(wǎng)項目財務(wù)評價模型更易于理解和應(yīng)用。
[Abstract]:Because the traditional financial evaluation index does not take into account the capital cost of the project. The current financial evaluation method of power grid engineering project has some shortcomings. The method of financial evaluation takes into account all the cost of input capital, which has the advantage of reflecting the economic benefits of power grid project more realistically than the traditional financial evaluation index. With the deepening of the reform of electric power system. The major power grid companies pay more and more attention to the economy of power grid projects and the application of EVA. At present, the domestic academic research on the application of EVA mainly focuses on performance evaluation, compensation incentives. Performance evaluation, value evaluation. For the application of EVA in engineering project evaluation research is relatively small. Build a new EVA as the core of the network project pre-financial evaluation system. It provides a new idea and attempt for the early financial evaluation of power grid engineering project, and provides reference and reference for enriching and perfecting the financial evaluation system of engineering project. Based on the author's extensive reading of domestic and foreign literature, this paper bases on the technical and economic characteristics of power grid projects in China based on the theory of EVA and the theory of financial evaluation of engineering projects. Deeply analyze the problems existing in the current financial evaluation of power grid engineering projects in China, improve the current financial evaluation index system, and fully learn from and absorb the research results of EVA at home and abroad. The financial evaluation system of power grid engineering project based on EVA is constructed. This paper adopts the research methods of literature analysis, normative theory analysis and case analysis. Firstly, it carries out a large number of data searches with the help of the Internet, and then reads the relevant documents. In order to write this paper, it accumulates abundant materials. Secondly, it expatiates on the theoretical system of EVA and the financial evaluation system of engineering project. On the basis of expatiating on it in detail, it makes a detailed analysis of the current financial evaluation based on NPV. The disadvantages of pricing method and the advantages of EVA are analyzed. The profitability of power grid engineering financial evaluation index based on EVA is analyzed. Design for solvency and uncertainty analysis. The financial evaluation index system of power grid engineering project based on EVA is constructed. The FAHP model based on triangular fuzzy function is used to determine the weight of the financial evaluation index. The membership function model is used to normalize the index. A set of financial evaluation model of power network engineering project based on EVA is constructed by constructing linear comprehensive evaluation model. Finally, the financial evaluation model of power network engineering project based on EVA is applied to the actual project. In the example. The new financial evaluation model of power grid project is easier to understand and apply.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

【參考文獻】

相關(guān)期刊論文 前1條

1 李強;;經(jīng)濟增加值(EVA)簡要分析[J];山東煤炭科技;2012年01期

本文編號：1492365