辽宁华油实业有限公司沈大CNG加气站项目财务评价
发布时间：2018-11-09 12:46
【摘要】：在当今社会，能源成为人类生存和发展不可或缺物质基础。我国是世界人口第一大国，在整个世界普遍处于能源缺乏状态的今天，我国的能源储备显得尤为不足，至于人均能源的占有量更是极为稀少，与世界上的发达国家有着明显的差距。而如今我国正处于社会主义市场经济飞速发展的时期，工业化脚步逐渐加快，对能源的需求量大幅增加，且能源消耗水平更是达到了前所未有的阶段，，能源的产量和需求之间的矛盾空前巨大。在资源储备丰富而可以实现大面积开采的能源中，只有天然气的成本较低，清洁且高效，无论在运输管理方面还是储存贮藏方面都已经十分的成熟，在工业生产中和居家使用的燃气燃料中也得到了普遍的应用，在世界上的许多国家被认为是廉价、安全、稳定的清洁能源。在世界上，天然气的储量较丰富，又是清洁高效的能源，被各发达国家以及发展中国家视为代替石油等化石燃料的最佳替代产品，成为解决能源矛盾和环保问题的首要方案。所以在如今雾霾天气日益增多的年代，发展天然气汽车也成为世界各国的重要发展方向。 随着我国新旧能源结构的不断调整和能源产业的不断突破，清洁低污染的能源产业正在冉冉升起来取代传统的能源产业，天然气作为一种能效高而又清洁的能源被人们发现并广泛应用，对我国建设“资源节约型、环境友好型”的两型社会有着巨大的经济意义和社会意义。这就给CNG加气站的蓬勃发展提供了前所未有的机遇。早年，CNG加气站已经在我国的较大的城市中出现，目前CNG加气站已经开始向其他大中小城市中普及行动，对加气站项目的财务评价开始不断地出现在各个领域但中，被投资者重视，而且加气站项目的投资数额往往比较大，尤其在如今寸土寸金的年代，又与国计民生关系有着一衣带水的关联，因此做好对CNG加气站项目的财务评价，使企业投资者和决策者能获得更大的经济效益，显得异常的艰巨和重要。 本论文结合项目财务评价的相关理论，以辽宁华油实业有限公司沈大CNG加气站项目为例，在实地考察调研基础上，综合运用了项目内部收益率、财务净现值、静态动态投资回收期以及盈利能力分析等各种财务评价方法，先后对静态指标和动态指标进行计算，深度剖析了沈大CNG加气站项目兴建的盈亏状况，为公司投资提供了重要的参考依据。同时还对沈大CNG加气站项目进行了不确定性分析，深入了解该项目的抗风险能力，从而进一步规避项目的投资风险，使项目的在决策层面更加的科学和系统，使项目能够更有前瞻性，使企业投资者的投资行为更有价值，这无疑对进一步提高该项目的经济效益、降低投资者的经营风险有着非凡的指导意义和参考价值。
[Abstract]:In today's society, energy has become an indispensable material basis for human survival and development. China is the world's largest country with the largest population. Today, when the whole world is generally in a state of lack of energy, our energy reserves are particularly inadequate, and the amount of energy per capita is extremely scarce. There is a clear gap with the developed countries in the world. At present, our country is in the period of rapid development of socialist market economy, the pace of industrialization is gradually quickening, the demand for energy has increased substantially, and the level of energy consumption has reached an unprecedented stage. The contradiction between energy output and demand is unprecedented. Of the energy resources that are rich in reserves and can be exploited on a large scale, only natural gas is relatively cheap, clean and efficient, and has become very mature in terms of transportation management and storage. It has also been widely used in industrial production and gas fuel used at home. It is considered a cheap, safe and stable clean energy in many countries of the world. In the world, natural gas is rich in reserves and is a clean and efficient energy source. It is regarded as the best alternative to fossil fuels such as petroleum by developed and developing countries, and has become the primary solution to the energy contradiction and environmental protection problems. Therefore, in the era of increasing haze weather, the development of natural gas vehicles has become an important direction of development around the world. With the continuous adjustment of the new and old energy structure and the breakthrough of the energy industry, the clean and low pollution energy industry is rising to replace the traditional energy industry. As a kind of energy resource with high energy efficiency and clean energy, natural gas has been found and widely used, which has great economic and social significance for the construction of "resource-saving, environment-friendly" two-type society in China. This provides an unprecedented opportunity for the vigorous development of CNG filling stations. In the early years, CNG filling stations have already appeared in larger cities in our country. At present, CNG filling stations have begun to popularize actions in other large, medium and small cities, and the financial evaluation of gas filling station projects has started to appear in various fields. It is valued by investors, and the investment amount of gas filling station projects is often relatively large, especially in the age of an inch of land and gold, and has a close relationship with the national economy and the people's livelihood. Therefore, we should do a good job in financial evaluation of the CNG filling station project. It is very difficult and important for enterprise investors and decision makers to obtain more economic benefits. In this paper, based on the theory of project financial evaluation, taking the CNG gas filling station project of Liaoning Hua Oil Industry Co., Ltd as an example, on the basis of field investigation and investigation, the internal rate of return and financial net present value of the project are comprehensively applied. Various financial evaluation methods, such as static and dynamic investment payback period and profitability analysis, have been used to calculate the static and dynamic indexes successively, and the profit and loss situation of Shen-Da CNG gas filling station project has been deeply analyzed. It provides an important reference for the investment of the company. At the same time, the uncertainty analysis of Shen-Da CNG filling station project is carried out, and the anti-risk ability of the project is deeply understood, so as to further avoid the investment risk of the project and make the project more scientific and systematic at the decision-making level. So that the project can be more forward-looking, make the investment behavior of enterprise investors more valuable, which undoubtedly further improve the economic benefits of the project, reduce the operating risk of investors has a special guiding significance and reference value.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
本文编号：2320457
[Abstract]:In today's society, energy has become an indispensable material basis for human survival and development. China is the world's largest country with the largest population. Today, when the whole world is generally in a state of lack of energy, our energy reserves are particularly inadequate, and the amount of energy per capita is extremely scarce. There is a clear gap with the developed countries in the world. At present, our country is in the period of rapid development of socialist market economy, the pace of industrialization is gradually quickening, the demand for energy has increased substantially, and the level of energy consumption has reached an unprecedented stage. The contradiction between energy output and demand is unprecedented. Of the energy resources that are rich in reserves and can be exploited on a large scale, only natural gas is relatively cheap, clean and efficient, and has become very mature in terms of transportation management and storage. It has also been widely used in industrial production and gas fuel used at home. It is considered a cheap, safe and stable clean energy in many countries of the world. In the world, natural gas is rich in reserves and is a clean and efficient energy source. It is regarded as the best alternative to fossil fuels such as petroleum by developed and developing countries, and has become the primary solution to the energy contradiction and environmental protection problems. Therefore, in the era of increasing haze weather, the development of natural gas vehicles has become an important direction of development around the world. With the continuous adjustment of the new and old energy structure and the breakthrough of the energy industry, the clean and low pollution energy industry is rising to replace the traditional energy industry. As a kind of energy resource with high energy efficiency and clean energy, natural gas has been found and widely used, which has great economic and social significance for the construction of "resource-saving, environment-friendly" two-type society in China. This provides an unprecedented opportunity for the vigorous development of CNG filling stations. In the early years, CNG filling stations have already appeared in larger cities in our country. At present, CNG filling stations have begun to popularize actions in other large, medium and small cities, and the financial evaluation of gas filling station projects has started to appear in various fields. It is valued by investors, and the investment amount of gas filling station projects is often relatively large, especially in the age of an inch of land and gold, and has a close relationship with the national economy and the people's livelihood. Therefore, we should do a good job in financial evaluation of the CNG filling station project. It is very difficult and important for enterprise investors and decision makers to obtain more economic benefits. In this paper, based on the theory of project financial evaluation, taking the CNG gas filling station project of Liaoning Hua Oil Industry Co., Ltd as an example, on the basis of field investigation and investigation, the internal rate of return and financial net present value of the project are comprehensively applied. Various financial evaluation methods, such as static and dynamic investment payback period and profitability analysis, have been used to calculate the static and dynamic indexes successively, and the profit and loss situation of Shen-Da CNG gas filling station project has been deeply analyzed. It provides an important reference for the investment of the company. At the same time, the uncertainty analysis of Shen-Da CNG filling station project is carried out, and the anti-risk ability of the project is deeply understood, so as to further avoid the investment risk of the project and make the project more scientific and systematic at the decision-making level. So that the project can be more forward-looking, make the investment behavior of enterprise investors more valuable, which undoubtedly further improve the economic benefits of the project, reduce the operating risk of investors has a special guiding significance and reference value.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
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