世行贷款PJ污水处理工程项目财务评估及其启示

发布时间：2018-01-13 18:32

本文关键词：世行贷款PJ污水处理工程项目财务评估及其启示　出处：《东北大学》2013年硕士论文　论文类型：学位论文

【摘要】：项目财务评估,是在财务效益与费用的估算以及编制财务辅助报表的基础上,编制财务报表,计算财务分析指标,考察和分析项目的盈利能力、偿债能力和财务生存能力,判断项目的财务可行性。项目财务评估是项目可行性研究的核心内容之一,其评估结论是世界银行项目投资决策的最重要的依据之一。世行贷款污水处理项目的财务评估具有世行贷款项目财务评估的典型性、全面性、代表性的特点,对于国内城建环保项目的财务评估具有借鉴作用。本文在此背景下,以世行贷款PJ污水处理工程项目为研究对象,分析了国内项目财务评估方法和以世行为代表的国外项目财务评估方法的差距,总结出世行对项目的财务评估除了注重对项目自身的财务评估外,在评估方法上更注重对项目所处的内部和外部财务环境的评估,以促进国内同类项目财务评估工作的不断改进。本文概述了国内外工程项目财务评估的历史沿革和研究成果以及工程项目财务评估的理论和方法。介绍了世行贷款PJ市污水处理工程的项目背景,研究了世行贷款PJ污水处理工程项目财务评估方法,主要包括项目实施机构的机构能力分析、项目实施机构的财务管理能力分析、项目实施机构的可持续性分析、污水处理工程投资收益分析以及地方财政和居民家庭的承受能力分析等。通过对比分析国内和世行对项目的财务评估内容,得出了世行贷款污水处理项目财务评估中,重视项目实施机构的机构能力建设、重视项目实施机构财务管理能力建设、重视项目实施机构的可持续运营、重视地方政府提供项目配套资金能力和重视居民承受能力分析等五方面的启示。为国内可行性研究报告的财务评估工作的改进提供借鉴的思路和方法,借以推动我国项目可研阶段评估水平的提高。
[Abstract]:Project financial evaluation is based on the estimation of financial benefits and expenses as well as the preparation of financial statements, the preparation of financial statements, the calculation of financial analysis indicators, inspection and analysis of the profitability of the project. Solvency and financial viability, judging the financial feasibility of the project. Project financial evaluation is one of the core content of the project feasibility study. Its evaluation conclusion is one of the most important basis for the investment decision of World Bank projects. The financial evaluation of the World Bank loan sewage treatment project has the typical, comprehensive and representative characteristics of the World Bank loan project financial evaluation. This paper takes the World Bank loan PJ sewage treatment project as the research object. This paper analyzes the gap between the domestic project financial evaluation method and the foreign project financial evaluation method represented by the World Bank, and summarizes the financial evaluation of the project by the World Bank in addition to paying attention to the financial evaluation of the project itself. More emphasis has been placed on the assessment of the internal and external financial environment in which the project is located. In order to promote the continuous improvement of financial evaluation of similar projects in China, this paper summarizes the historical evolution and research results of financial evaluation of engineering projects at home and abroad, as well as the theory and methods of financial evaluation of engineering projects, and introduces the World Bank loan. Background of PJ Municipal sewage treatment Project. This paper studies the financial evaluation method of World Bank loan PJ sewage treatment project, which mainly includes the analysis of the institutional capacity of the project implementing agency and the financial management ability of the project implementing organization. Sustainability analysis of project implementing agencies, investment income analysis of sewage treatment projects, and analysis of local finance and household affordability. Through comparative analysis of domestic and World Bank financial evaluation of the project. It is concluded that in the financial evaluation of the World Bank loan sewage treatment project, we attach importance to the institutional capacity building of the project implementing agency, the financial management capacity building of the project implementation agency, and the sustainable operation of the project implementing institution. Attach importance to the local government to provide supporting funds for projects and pay attention to the analysis of the affordability of residents and other five aspects of enlightenment. For the domestic feasibility study report of the financial evaluation of the improvement of ideas and methods to provide reference. In order to promote the evaluation level of project research stage in China.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F831.2;F285

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