风电项目财务评价体系研究

发布时间：2018-10-14 19:30

【摘要】：现阶段,传统化石能源消耗巨大,能源危机日益加剧,并产生严重的环境污染和生态破坏问题。风能作为新时代清洁能源的代表,不仅可以解决化石能源消耗殆尽的困境,产生巨大的环境效益；而且,与其它清洁能源相比,风能具有起步早、技术成熟、经济效益显著的特点。我国国土面积广阔,风能蕴藏丰富,近几年,中国政府大力鼓励以风能为动力的风电项目建设,这使风力发电成为我国重要的发电方式之一。现在,风电已经成为国家战略性的新兴产业。良好的经济效益是进行风电项目建设的巨大动力,评判项目是否经济的一种有效方式就是财务评价。目前,风电项目财务评价过程过于简单,只是计算最基本的财务指标；而且,财务指标间缺乏有机统一。本文针对风电项目财务评价不够成熟和完整的现状,首先对风电项目的独特性进行分析,发现风能资源、环境效益、风机设备、国家政策对风电项目具有重大影响。其次,分析了风电项目的建设成本、运营成本、资金筹措及其它财务因素,并以此为基础建立了盈利能力指标、偿债能力指标、风险程度指标以完善现有风电项目财务指标。同时,建立了财务支持度指标,包括风能支持度、风机设备支持度和环境效益支持度。最终,构建了以财务指标为主、财务支持度指标为辅的风电项目财务评价指标体系,并运用多层次模糊评价法对风电项目进行财务综合评价。
[Abstract]:At present, the traditional fossil energy consumption is huge, the energy crisis is becoming more and more serious, and serious environmental pollution and ecological destruction problems. Wind energy, as the representative of clean energy in the new era, can not only solve the dilemma that fossil energy is exhausted and produce great environmental benefits, but also, compared with other clean energy, wind energy has an early start and mature technology. Characteristic of remarkable economic benefit. In recent years, the Chinese government has strongly encouraged the construction of wind power projects driven by wind energy, which makes wind power generation one of the important power generation methods in China. Now, wind power has become a national strategic emerging industry. Good economic benefit is a great power for wind power project construction, and financial evaluation is an effective way to judge whether the project is economical or not. At present, the financial evaluation process of wind power projects is too simple to calculate the most basic financial indicators, and there is a lack of organic unity among the financial indicators. In view of the fact that the financial evaluation of wind power project is not mature and complete, this paper first analyzes the uniqueness of wind power project and finds that wind energy resource, environmental benefit, fan equipment and national policy have great influence on wind power project. Secondly, the paper analyzes the construction cost, operation cost, fund raising and other financial factors of wind power project, and establishes profitability index, solvency index and risk degree index to perfect the existing financial index of wind power project. At the same time, the financial support index is established, including wind energy support, fan equipment support and environmental benefit support. Finally, the financial evaluation index system of wind power project is constructed, which is based on financial index and supplemented by financial support index, and the comprehensive financial evaluation of wind power project is carried out by using multi-level fuzzy evaluation method.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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