崇杰污水處理有限公司改擴建工程項目財務評價研究
發(fā)布時間：2018-11-11 14:35
【摘要】：隨著城市人民生活水平的提高,人口數量增加和城區(qū)社會、經濟的快速發(fā)展,工業(yè)廢水和生活污水的排放量迅速增加。在這樣的背景之下,平度市的污水處理能力收到了極大的挑戰(zhàn)。預計到2015年全年經市政管網進入崇杰污水處理有限公司的污水處理量在4000萬噸以上,而一期二期工程設計能力滿負荷運轉僅為2550萬噸。由于受目前污水廠處理能力的制約,到2015年預計每年4000萬噸的污水無法得到及時有效的處理。污水處理率尚不足污水排放總量的69%(不包括未進入市政管網的污水),遠遠達不到國家環(huán)保模范城市的標準要求(80%以上)。如此大的污水不經處理,直接排入周圍水體,必然對生態(tài)環(huán)境造成破壞性影響,不但影響城區(qū)的發(fā)展,而且極大限制平度市的經濟發(fā)展和生活水平的提高。因此擴大本市城市污水處理規(guī)模是極其必要的。該污水處理改擴建項目工期計劃自2014年3月至2015年9月,由于工期長、有資金投入量大、所投資金的流動性較弱等特點,一旦項目建設運營過程中的某一環(huán)節(jié)出現問題,將會給當地的財產造成很大的損失。因此,在項目建設實施之前和實施過程中需要對該污水處理有限公司改擴建項目進行財務方面的評估。本文立足于崇杰污水處理有限公司改擴建項目,依據現代項目管理中的論證與評估的原理,運用多種項目評價方法,對該污水處理有限公司改擴建項目進行了綜合的財務評價分析,對該項目的財務指標進行了估算,包括項目總投資資金,項目年總成本費用等,并編制了各種財務報表；根據相關的估算數據和編制的財務報表,對該項目進行盈利能力、償債能力和抵御風險能力的評價。本文通過研究,得到的該項目的財務評價結論是：該投資項目的各項靜態(tài)和動態(tài)的財務指標良好,盈利能力強；項目的債務償還期合理,各項財務比率都在標準范圍內,償債能力較強。對項目進行的單因素敏感性分析的結果也證明該項目抵御風險的能力較強。本文希望通過對該項目的財務評價分析,對該項目的投資決策提供一定的決策依據,并給其他污水處理有限公司改擴建項目的建設提供有力的幫助和借鑒。
[Abstract]:With the improvement of the living standard of urban people, the increase of population and the rapid development of urban society and economy, the discharge of industrial wastewater and domestic sewage is increasing rapidly. In this context, the sewage treatment capacity of Pingdu City has been greatly challenged. It is estimated that the sewage treatment capacity of Chongjie sewage treatment Co., Ltd. will be more than 40 million tons in the whole year of 2015, while the design capacity of the second phase of the project will be only 25.5 million tons at full capacity. Due to the limitation of current sewage treatment capacity, it is estimated that 40 million tons of sewage per year will not be treated in a timely and effective manner by 2015. The sewage treatment rate is still less than 69% of the total sewage discharge (excluding sewage not entering the municipal pipe network), which is far from the standard requirement of the national environmental protection model city (more than 80%). Such a large amount of sewage without treatment, directly discharged into the surrounding water, will inevitably have a destructive impact on the ecological environment, not only affect the development of urban areas, but also greatly limit the economic development of Pingdu City and the improvement of living standards. Therefore, it is extremely necessary to expand the scale of municipal sewage treatment. The construction period of the sewage treatment reconstruction and expansion project is planned from March 2014 to September 2015. Due to the long construction period, the large amount of capital input and the weak liquidity of the invested funds, once there is a problem in some part of the construction and operation process of the project, There will be a lot of damage to local property. Therefore, before the implementation of the project and during the implementation of the sewage treatment Company Limited need to carry out the financial aspects of the reconstruction and expansion project. Based on the reconstruction and extension project of Chongjie sewage treatment Co., Ltd., according to the principle of demonstration and evaluation in modern project management, this paper applies various project evaluation methods. The comprehensive financial evaluation and analysis of the reconstruction and extension project of the sewage treatment Co., Ltd are carried out, and the financial indexes of the project are estimated, including the total investment fund of the project, the total annual cost of the project, and various financial statements. Evaluate the project's profitability, solvency, and risk tolerance based on related estimates and financial statements. The conclusion of this paper is as follows: the static and dynamic financial indexes of the investment project are good and the profitability is strong; The project's debt repayment period is reasonable, each financial ratio is within the standard range, the repayment ability is stronger. The results of single factor sensitivity analysis on the project also prove that the project is more resistant to risk. Through the financial evaluation and analysis of the project, this paper hopes to provide a certain decision basis for the investment decision of the project, and to provide powerful help and reference for the construction of other sewage treatment limited company's reconstruction and expansion project.
【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】：X703;F235
本文編號：2325138
[Abstract]:With the improvement of the living standard of urban people, the increase of population and the rapid development of urban society and economy, the discharge of industrial wastewater and domestic sewage is increasing rapidly. In this context, the sewage treatment capacity of Pingdu City has been greatly challenged. It is estimated that the sewage treatment capacity of Chongjie sewage treatment Co., Ltd. will be more than 40 million tons in the whole year of 2015, while the design capacity of the second phase of the project will be only 25.5 million tons at full capacity. Due to the limitation of current sewage treatment capacity, it is estimated that 40 million tons of sewage per year will not be treated in a timely and effective manner by 2015. The sewage treatment rate is still less than 69% of the total sewage discharge (excluding sewage not entering the municipal pipe network), which is far from the standard requirement of the national environmental protection model city (more than 80%). Such a large amount of sewage without treatment, directly discharged into the surrounding water, will inevitably have a destructive impact on the ecological environment, not only affect the development of urban areas, but also greatly limit the economic development of Pingdu City and the improvement of living standards. Therefore, it is extremely necessary to expand the scale of municipal sewage treatment. The construction period of the sewage treatment reconstruction and expansion project is planned from March 2014 to September 2015. Due to the long construction period, the large amount of capital input and the weak liquidity of the invested funds, once there is a problem in some part of the construction and operation process of the project, There will be a lot of damage to local property. Therefore, before the implementation of the project and during the implementation of the sewage treatment Company Limited need to carry out the financial aspects of the reconstruction and expansion project. Based on the reconstruction and extension project of Chongjie sewage treatment Co., Ltd., according to the principle of demonstration and evaluation in modern project management, this paper applies various project evaluation methods. The comprehensive financial evaluation and analysis of the reconstruction and extension project of the sewage treatment Co., Ltd are carried out, and the financial indexes of the project are estimated, including the total investment fund of the project, the total annual cost of the project, and various financial statements. Evaluate the project's profitability, solvency, and risk tolerance based on related estimates and financial statements. The conclusion of this paper is as follows: the static and dynamic financial indexes of the investment project are good and the profitability is strong; The project's debt repayment period is reasonable, each financial ratio is within the standard range, the repayment ability is stronger. The results of single factor sensitivity analysis on the project also prove that the project is more resistant to risk. Through the financial evaluation and analysis of the project, this paper hopes to provide a certain decision basis for the investment decision of the project, and to provide powerful help and reference for the construction of other sewage treatment limited company's reconstruction and expansion project.
【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】：X703;F235
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