【摘要】：近年來,農(nóng)副產(chǎn)品加工業(yè)發(fā)展速度較快,但農(nóng)村養(yǎng)殖業(yè)仍然以單家獨戶養(yǎng)殖為主,一直未形成規(guī)模化養(yǎng)殖,造成農(nóng)村養(yǎng)殖業(yè)的高投入低出格局,嚴重制約了壽光市經(jīng)濟發(fā)展速度。本文從綠色養(yǎng)殖項目的投資的背景及運行環(huán)境入手,以財務評價理論為基礎,重點分析了綠色養(yǎng)殖的財務風險及控制問題。本文首先針對項目研究背景、研究意義以及有關項目財務評價研究的國內(nèi)外研究現(xiàn)狀進行了闡述,并對本文的研究方法,研究框架和內(nèi)容安排以及創(chuàng)新之處進行了說明。其后對項目財務評價的相關概念進行了分析和界定,并對項目財務評價的內(nèi)容和方法進行了總結。重點對文中使用的財務評價指標的計算公式進行了說明,并對不確定性分析的含義、主要和思想和操作步驟予以闡述。進而壽光市正大綠色養(yǎng)殖項目投資估算,對壽光市養(yǎng)殖業(yè)發(fā)展現(xiàn)狀和綠色養(yǎng)殖的基本情況進行了分析,重點對項目宏微觀運行環(huán)境進行了分析,其中對宏觀環(huán)境的分析設計項目的市場需求情況和比較競爭情況分析。在對項目數(shù)據(jù)搜集整理分析的基礎上,對綠色養(yǎng)殖項目的投資估算、資金來源和盈利估算進行了系統(tǒng)的分析。得到項目財務評價的靜態(tài)和動態(tài)指標,進而對項目進行盈虧平衡評價和敏感性分析。進一步對綠色養(yǎng)殖項目盈利能力分析,在項目數(shù)據(jù)整理和分析的基礎上,對項目的靜態(tài)財務評價指標和動態(tài)財務評價指標進行了計算。并且對項目進行盈虧平衡評價和敏感性分析,并對分析的結果予以分析總結,提出了針對綠色養(yǎng)殖項目財務狀況的改進意見和建議。本文主要是綜合上述分析,對壽光市正大綠色養(yǎng)殖項目的財務評價分析研究進行總結,并對該項目的前景進行了展望,以期望對其他項目財務及其他風險的防范有借鑒意義。通過財務分析,所得稅后財務內(nèi)部收益率為17%,財務凈現(xiàn)值為1527.81萬元。財務內(nèi)部收益率均大于行業(yè)基準收益率,說明盈利能力滿足了行業(yè)最低要求,財務凈現(xiàn)值均大于零,該項目在財務上是可以接受的。通過不確定性分析看,項目有一定的抗風險能力。因此,項目在財務上是可以接受的,在經(jīng)濟上是可行的。
[Abstract]:In recent years, the processing industry of agricultural and sideline products has developed rapidly, but the farming industry in rural areas is still dominated by single-family farming, which has not formed large-scale aquaculture, resulting in a pattern of high input and low output of rural aquaculture. Seriously restricted Shouguang City economic development speed. Based on the theory of financial evaluation, this paper analyzes the financial risk and control of green aquaculture from the background and operating environment of green farming project. In this paper, the background of the project research, the significance of the research and the research status quo of the financial evaluation of the project at home and abroad are described, and the research methods, research framework and content arrangement, as well as the innovation of this paper are explained. Then it analyzes and defines the related concepts of project financial evaluation, and summarizes the contents and methods of project financial evaluation. The calculation formula of financial evaluation index used in this paper is explained emphatically, and the meaning, main idea and operation steps of uncertainty analysis are expounded. Then the investment estimate of Shouguang Zhengzheng green breeding project is given, and the present situation of Shouguang aquaculture industry and the basic situation of green culture are analyzed, with emphasis on the macro and micro running environment of the project. Among them the macro-environment analysis design project market demand and comparative competition analysis. Based on the collection and analysis of project data, the investment estimation, capital source and profit estimate of green farming project are systematically analyzed. The static and dynamic indexes of project financial evaluation are obtained, and then the balance of profit and loss and sensitivity analysis are carried out. On the basis of analyzing the profitability of green farming project, the static financial evaluation index and dynamic financial evaluation index of the project are calculated on the basis of project data collation and analysis. At the same time, the profit and loss balance evaluation and sensitivity analysis of the project are carried out, and the results of the analysis are analyzed and summarized, and suggestions for improving the financial situation of the green farming project are put forward. Based on the above analysis, this paper summarizes the financial evaluation and analysis of Shouguang Zhengzheng green breeding project, and looks forward to the prospect of the project, which is expected to be useful for the prevention of financial and other risks in other projects. Through financial analysis, after income tax financial internal rate of return is 17, financial net present value is 15.2781 million yuan. The financial internal rate of return is higher than the industry benchmark rate of return, indicating that the profitability meets the minimum requirements of the industry, and the financial net present value is all greater than zero. The project is financially acceptable. Through uncertainty analysis, the project has a certain ability to resist risk. Therefore, the project is financially acceptable and economically viable.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F326.3;F302.6

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