蛟龙海洋科技公园项目财务评价研究

发布时间：2018-04-26 07:14

本文选题：投资项目 + 财务评价　；参考：《中国海洋大学》2014年硕士论文

【摘要】：随着海洋经济在山东半岛的崛起,海洋旅游业已然成为带动地区经济发展的主要力量；蛟龙海洋科技公园正是为满足人们探索、体验海洋的需要而建立的大型综合性海洋科技主题公园。项目初步选址为青岛蓝色硅谷核心区的深海基地项目区周边地区。该项目将建成我国唯一、突出深海科技的、体验式的海洋科普教育旅游平台,以突出展示海洋科技成果、深海科技互动体验、海洋奥妙探索、海洋科技博览等“海洋科技”主题。蛟龙海洋科技公园项目将采用引进战略投资者参与融资与招商,运用专业化的运作,将其建成国际一流的海洋科技旅游精品工程。本文将在国内外相关研究成果的基础上,结合本项目的实际情况,重点从财务角度对本项目进行研究分析,研究科技公园项目财务评价的理论和方法,详细的论述了财务评价中需要运用到各项理论,并结合了蛟龙海洋科技公园的特殊情况,提出了对这一类的项目需要运用的理论和研究方法,对大型游乐园项目的经济评价以及旅游项目可行性分析等理论有一定的补充和完善。目前国内很少有对海洋类的科技公园进行项目评估,因此本文的研究就显得很有开拓意义。本文运用现代项目财务评估的基本原则及方法,对蛟龙深海科技公园进行了财务评估研究。本文在项目财务数据估算部分进行了详细的说明和论述,根据财务数据的估算编制了两项现金流量表,为后期计算各种财务数据打下了坚实的基础。经过计算,蛟龙海洋科技公园项目的各项财务数据较为良好。同时,为了获得项目的盈利能力和抗风险能力,提供充分的信息,为项目的投资决策服务,本文运用了不确定分析的方法对蛟龙海洋科技公园项目进行了分析。在不确定分析的过程中,首先计算了项目的盈亏平衡点。其次,运用敏感性分析中的单因素敏感性分析法,确定的敏感性因素为门票收入和现金流出,对这两个敏感性进行了研究,得出了项目的抗风险能力和盈利能力。不确定分析反映了蛟龙海洋科技公园对社会经济的变化的适应能力,为项目未来的发展和决策提供了较强的理论依据。文章的研究具有较强的实践性、指导性和预见性。它不仅可以为该项目的投资决策提供科学的依据,而且为同类别的项目财务评估提供了一定的借鉴。
[Abstract]:With the rise of marine economy in Shandong Peninsula, marine tourism has become the main force driving regional economic development. A large integrated marine science and technology theme park built to experience the needs of the ocean. The initial site of the project is the deep-sea project area surrounding the Blue Silicon Valley core area in Qingdao. The project will be the only, experiential platform for the education and tourism of marine science and technology to highlight the achievements of marine science and technology, the interactive experience of deep-sea science and technology, and the mysterious exploration of the ocean. Ocean Science and Technology Expo and other topics such as marine science and technology. Jiaolong Marine Science and Technology Park project will use the introduction of strategic investors to participate in financing and investment, the use of professional operation, it will be built into an international first-class marine science and technology tourism boutique project. On the basis of the domestic and foreign related research results, combined with the actual situation of this project, this paper focuses on the research and analysis of the project from the financial point of view, and studies the theory and method of the financial evaluation of the science and technology park project. This paper discusses in detail the need to apply various theories in the financial evaluation, and combines the special situation of Jiaolong Marine Science and Technology Park, and puts forward the theory and research methods that need to be applied to this kind of project. The theory of economic evaluation and feasibility analysis of large-scale amusement park projects has certain supplement and perfection. At present, there are few marine science and technology parks for project evaluation, so the research of this paper is of great significance. Based on the basic principles and methods of modern project financial evaluation, this paper studies the financial evaluation of Jiaolong Deep-sea Science and Technology Park. In this paper, the project financial data estimation part of the detailed description and discussion, according to the financial data estimates of two cash flow statements, for the later calculation of various financial data laid a solid foundation. After calculation, Jiaolong Ocean Science and Technology Park project financial data is relatively good. At the same time, in order to obtain the profitability and risk resistance of the project, provide sufficient information for the investment decision of the project, this paper uses the method of uncertain analysis to analyze the Jiaolong Marine Science and Technology Park project. In the process of uncertain analysis, the breakeven point of the project is first calculated. Secondly, by using the single factor sensitivity analysis in sensitivity analysis, the sensitivity factors are ticket income and cash outflow. The two sensitivities are studied, and the risk resistance and profitability of the project are obtained. The uncertainty analysis reflects the adaptability of Jiaolong Marine Science and Technology Park to the social and economic changes and provides a strong theoretical basis for the future development and decision making of the project. The research of this paper has strong practicality, guidance and foresight. It can not only provide a scientific basis for the investment decision of the project, but also provide a certain reference for the financial evaluation of the same kind of project.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592

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