【摘要】：目前我國(guó)老齡化已經(jīng)達(dá)到一定程度,預(yù)計(jì)在未來(lái)的10-15年老齡人口占國(guó)民總?cè)丝诒壤龑⒏蟆６夏耆伺c子女在生活習(xí)慣上的差異,促使越來(lái)越多的老年人在能夠自理生活的情況下,選擇不與子女居住在一起。上述兩方面原因,造就了老年消費(fèi)市場(chǎng)中養(yǎng)老機(jī)構(gòu)產(chǎn)業(yè),“銀發(fā)經(jīng)濟(jì)”在高速發(fā)展的中國(guó)經(jīng)濟(jì)舞臺(tái)上,具有極大的潛力。康壽之家老年公寓項(xiàng)目就是看準(zhǔn)了民營(yíng)中高端老年公寓的市場(chǎng)空白應(yīng)運(yùn)而生的。項(xiàng)目希望通過(guò)租用公寓樓體,進(jìn)行改造與室內(nèi)裝修,建設(shè)成為一處向年齡在60-70歲左右老年消費(fèi)者提供日常生活服務(wù)的中高端老年公寓。對(duì)于項(xiàng)目投資而言,做出是否啟動(dòng)項(xiàng)目的決策之前,對(duì)項(xiàng)目進(jìn)行科學(xué)準(zhǔn)確的可行性研究是十分必要的。項(xiàng)目財(cái)務(wù)評(píng)價(jià)作為可行性研究的重要組成部分,從項(xiàng)目的投資估算和經(jīng)濟(jì)效益分析等方面,對(duì)投資項(xiàng)目進(jìn)行財(cái)務(wù)角度的分析。本文是對(duì)康壽之家老年公寓項(xiàng)目進(jìn)行的項(xiàng)目財(cái)務(wù)分析。論文對(duì)公寓項(xiàng)目進(jìn)行了簡(jiǎn)要介紹,從分析項(xiàng)目的投資構(gòu)成出發(fā),對(duì)包括建設(shè)投資、流動(dòng)資金投資等投資內(nèi)容進(jìn)行了估算；在此基礎(chǔ)上,對(duì)公寓項(xiàng)目進(jìn)行了財(cái)務(wù)評(píng)價(jià),依據(jù)對(duì)項(xiàng)目運(yùn)營(yíng)后各項(xiàng)營(yíng)業(yè)指標(biāo)的估算,建立財(cái)務(wù)評(píng)價(jià)指標(biāo)體系,分析評(píng)價(jià)了公寓項(xiàng)目在一定假設(shè)條件的盈利能力、償債能力；通過(guò)對(duì)公寓項(xiàng)目進(jìn)行不確定性分析,測(cè)算在假設(shè)條件下,項(xiàng)目的盈虧平衡狀況以及項(xiàng)目可能存在敏感性因素。通過(guò)科學(xué)、系統(tǒng)的分析,康壽之家老年公寓項(xiàng)目從財(cái)務(wù)角度評(píng)價(jià)的結(jié)果顯示,項(xiàng)目是可行的,能夠?yàn)橥顿Y人帶來(lái)經(jīng)濟(jì)回報(bào)。
[Abstract]:At present, the aging of our country has reached a certain degree, and it is expected that the proportion of the aged population to the total national population will be even larger in the next 10-15 years. However, the difference between the old and their children in their living habits has prompted more and more elderly people to choose not to live with their children under the condition that they can take care of themselves. The above two reasons have brought up the old-age institution industry in the elderly consumption market, and the "silver hair economy" has great potential in the high speed development of China's economic stage. Kang Shou House elderly apartment project is the private-run high-end apartment market for the elderly came into being at the historic moment. The project hopes that by renting the apartment building and renovating and decorating the building, it will become a high-end apartment for providing daily life services to the aged consumers aged 60-70. For project investment, it is necessary to make scientific and accurate feasibility study before making the decision whether to start the project. As an important part of the feasibility study, the financial evaluation of the project is analyzed from the aspects of investment estimation and economic benefit analysis. This article is the project financial analysis of the elderly apartment project of Kangshou House. This paper briefly introduces the apartment project, analyzes the investment composition of the project, estimates the investment contents, such as construction investment, liquid capital investment, etc. On this basis, carries on the financial evaluation to the apartment project. Based on the estimation of various business indexes after the operation of the project, the financial evaluation index system is established to analyze and evaluate the profitability and solvency of the apartment project under certain hypothetical conditions, and to analyze the uncertainty of the apartment project through the analysis of the uncertainty of the project. Under the assumption condition, the balance of profit and loss of the project and the sensitivity of the project may exist. Through scientific and systematic analysis, the results of financial evaluation of the apartment project of Kangshou House show that the project is feasible and can bring economic returns to investors.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F285;D669.6

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