【摘要】：本文針對(duì)A生物質(zhì)電廠財(cái)務(wù)評(píng)價(jià)模型開展研究，綜合生物質(zhì)發(fā)電項(xiàng)目的特點(diǎn)，結(jié)合國(guó)家財(cái)稅方面的最新政策，，采用適當(dāng)財(cái)務(wù)評(píng)價(jià)方法，建立項(xiàng)目運(yùn)營(yíng)相關(guān)基礎(chǔ)數(shù)據(jù)與財(cái)務(wù)評(píng)價(jià)報(bào)表各結(jié)論數(shù)據(jù)之間的關(guān)系；并充分利用MicrosoftExcel在數(shù)據(jù)運(yùn)算方面的優(yōu)勢(shì)，建立了一個(gè)較為完整、靈活的生物質(zhì)發(fā)電項(xiàng)目的財(cái)務(wù)評(píng)價(jià)數(shù)據(jù)模型。該模型通過對(duì)所選項(xiàng)目的財(cái)務(wù)生存能力、盈利能力和償債能力等各項(xiàng)財(cái)務(wù)指標(biāo)分析，來確認(rèn)投資決策及經(jīng)營(yíng)決策的可行性，最終反映項(xiàng)目成果對(duì)股東投資期望值的切合程度。實(shí)踐證明，所建立的財(cái)務(wù)評(píng)價(jià)模型可以作為項(xiàng)目投資和經(jīng)營(yíng)決策的重要分析工具，也能作為項(xiàng)目投資和經(jīng)營(yíng)風(fēng)險(xiǎn)控制的重要依據(jù)。 論文介紹了各種財(cái)務(wù)評(píng)價(jià)理論的產(chǎn)生及其發(fā)展的過程，介紹了國(guó)內(nèi)外最新的研究理論成果以及財(cái)務(wù)評(píng)價(jià)的基本方法和基本原理；同時(shí)，本文還揭示了該財(cái)務(wù)評(píng)價(jià)模型對(duì)生物質(zhì)發(fā)電項(xiàng)目的投資決策和經(jīng)營(yíng)決策的重要意義。研究結(jié)果表明：通過分析財(cái)務(wù)評(píng)價(jià)模型，測(cè)算資產(chǎn)周轉(zhuǎn)率、主營(yíng)業(yè)務(wù)利潤(rùn)、資產(chǎn)負(fù)債率、速動(dòng)比率等財(cái)務(wù)評(píng)價(jià)指標(biāo)，可較為全面地反映某一生物質(zhì)發(fā)電項(xiàng)目的投資和經(jīng)營(yíng)成果，簡(jiǎn)化股東的決策程序，為股東提供了相對(duì)簡(jiǎn)化的投資和經(jīng)營(yíng)決策的評(píng)價(jià)方法。本論文的研究成果可為生物質(zhì)發(fā)電行業(yè)提供投資和經(jīng)營(yíng)決策進(jìn)行參考，保證股東的投資收益。
[Abstract]:In this paper, the financial evaluation model of A biomass power plant is studied, the characteristics of biomass power generation project are synthesised and the appropriate financial evaluation method is adopted in combination with the latest national fiscal and taxation policies. Establishing the relationship between the basic data related to project operation and the data of each conclusion of the financial evaluation report; Based on the advantages of MicrosoftExcel in data operation, a complete and flexible financial evaluation data model of biomass power generation project is established. The model confirms the feasibility of investment decision and management decision by analyzing the financial indexes such as the financial viability, profitability and solvency of the selected project, and finally reflects the degree of the expected value of the project results to the shareholders. It is proved by practice that the established financial evaluation model can be used as an important analysis tool for project investment and management decision, and also as an important basis for project investment and management risk control. This paper introduces the emergence and development of various theories of financial evaluation, and introduces the latest research results at home and abroad, as well as the basic methods and principles of financial evaluation. At the same time, this paper also reveals the significance of the financial evaluation model to the investment decision and management decision of biomass power generation project. The results show that the financial evaluation indexes, such as assets turnover ratio, main business profit, asset-liability ratio and quick moving ratio, can reflect the investment and management results of a biomass power generation project comprehensively by analyzing the financial evaluation model. The decision procedure of shareholders is simplified and the evaluation method of investment and management decision is provided to shareholders. The research results of this paper can provide reference for investment and management decision of biomass power generation industry, and ensure the investment income of shareholders.
【學(xué)位授予單位】：云南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.7;F426.61

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