某生物质固体成型燃料加工基地项目经济评价研究

发布时间：2018-01-26 01:08

本文关键词： 产学研融合项目经济评价　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文主要对某生物质固体成型燃料加工基地项目进行经济性分析和评价。该项目为“产学研”一体化项目,集职业教育、培训、就业、生产加工、销售、产业孵化于一体的项目。本项目是将职业教育项目与生物质固体成型燃料加工项目进行了嫁接,主要是从职业教育项目建设的投融资模式进行设计、分析和论证,着重回答的问题是职教教育项目的基础设施建设、运行所需的资金从哪里来,如何转化职业教育培训基地项目的人力资源价值,发挥人力资本的孵化能力和市场适应能力,从而与生物质固体成型燃料加工产业在经济效益、投资回报、人才培养、社会就业、地方经济发展和财税贡献等方面实现完美的统一。本文通过规范、科学的估算方法对项目进行投资估算,确定项目的筹资方式,同时,在明确测算假设前提条件的情况下,对项目经营的收入和成本费用进行测算,继而计算相关税金及附加、折旧、摊销、利息、利润总额所得税,进而计算得出了项目内部收益率、财务净现值、投资回收期、流动比率和速动比率等经济评价指标,为项目的经济评价提供决策依据。通过研究和论证,本文认为:该项目将职教教育培训与生物质固体成型燃料产业进行有机结合在了一起,在解决培养职业教育专业技能人才的同时,为生物质固体成型燃料加工中心提供熟练的人力资源支撑,通过该项目的建设,可以大大节省职教教育培训基础设施的资金投入,“以产养学、产学研结合”,是一种对职教教育人才培养方式和教育项目投融资模式的巨大创新,本项目具必将在教育项目产业项目融合发展的历程上产生极强的示范效应和引领作用。项目建成后,可实现年销售收入26640万元(年均值),财务内部收益率为15.1%(所得税前)和12.1%(所得税后),高于林业行业11%基准收益率和8%的社会平均收益率,项目具有较好的经济效益。同时,该项将为职教教育事业产生巨大的社会效应,该项目的建设将对促进当地经济的发展具有重大意义。
[Abstract]:This article mainly carries on the economical analysis and the appraisal to the certain biomass solid briquetting fuel processing base project, this project is "the production, the university research" the integration project, gathers the vocational education, the training, the employment, the production processing, the sale. This project is to graft the vocational education project with the biomass solid briquetting fuel processing project, which is mainly designed from the investment and financing mode of the vocational education project construction. Analysis and argumentation, the focus of the answer is the vocational education project infrastructure construction, where the necessary funds for operation, how to transform the vocational education and training base project human resource value. Bring into play the hatching ability of human capital and market adaptability, thus working with biomass solid briquetting fuel processing industry in economic benefits, investment returns, talent training, social employment. The local economic development and contribution of finance and taxation achieve perfect unity. This paper uses standard and scientific estimation methods to estimate the investment of the project and determine the financing mode of the project at the same time. In the case of clear calculation assumptions, the income and cost of the project operation are measured, and then the related taxes and additional, depreciation, amortization, interest, total income tax are calculated. Then the internal rate of return, financial net present value, investment payback period, current ratio and quick moving ratio are calculated to provide the decision basis for the economic evaluation of the project. This project combines vocational education and training with biomass solid briquetting fuel industry organically, and solves the problem of training professional and skilled personnel of vocational education at the same time. Provide skilled human resource support for biomass solid briquetting fuel processing center, through the construction of this project, can save the fund investment of vocational education and training infrastructure greatly, "to produce and raise school, combine production, study and research". It is a great innovation to the training mode of vocational education talents and the mode of investment and financing of educational projects. This project will have the extremely strong demonstration effect and the leading role in the course of the integration and development of the educational project industry project. After the project is completed, the annual sales income can be realized at 266.4 million yuan (annual average). The financial internal rate of return is 15.1b (before income tax) and 12.1b (after income tax), which is higher than the 11% benchmark rate of return of forestry industry and the social average rate of return of 8%. At the same time, the project will have a huge social effect for vocational education, and the construction of the project will be of great significance to promote the development of local economy.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G719.2;F426.2

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