青州市生活垃圾综合处理项目财务评价研究

发布时间：2018-01-30 23:20

本文关键词： 垃圾处理项目财务评价盈利能力偿债能力　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务评价是项目管理的重要内容之一,也是项目论证与评估的重要依据。通过对项目进行财务评价,让企业了解投资项目所需资金规模、盈利能力和偿债能力,从而为投资者提供决策依据,减少企业投资的风险性和盲目性。因此,财务评价对投资者项目投资来说是非常重要的。本文以青州市生活垃圾综合处理项目为例,将财务评价理论应用于项目实践,综合考虑项目投资、成本和收益各方面因素,应用多种评价方法,对该项目进行综合财务评价分析。首先估算项目各项财务指标,包括项目投资估算、总成本、利润总额等,编制各种财务报表。其次,本文根据财务报表,对项目盈利能力、偿债能力和抵御风险能力进行计算评价,得出综合财务评价结论,为项目投资者提供依据。通过财务评价分析,本文得出结论认为,本项目静态和动态财务指标良好,具有较强的盈利能力、偿债能力和抵御风险能力,在财务方面是完全可行的,值得投资者进行投资。本文希望通过对该项目的财务评价分析,为投资者投资决策提供一定参考,并为类似项目建设提供一定的借鉴和帮助。
[Abstract]:Financial evaluation is one of the important contents of project management, and it is also an important basis for project argumentation and evaluation. Through the financial evaluation of the project, enterprises can understand the scale of capital, profitability and solvency of investment projects. Thus provides the decision basis for the investor, reduces the enterprise investment the risk and the blindness. Therefore. Financial evaluation is very important to investors' project investment. This paper takes Qingzhou municipal solid waste comprehensive treatment project as an example, applies financial evaluation theory to project practice, and considers project investment comprehensively. Cost and income factors, using a variety of evaluation methods, comprehensive financial evaluation of the project analysis. First, estimate the project financial indicators, including project investment estimates, total costs, total profits, and so on. Secondly, according to the financial statements, this paper calculates and evaluates the project profitability, solvency and the ability to resist risks, and draws the conclusion of comprehensive financial evaluation. Through financial evaluation and analysis, this paper concludes that the static and dynamic financial indicators of the project are good, with strong profitability, solvency and ability to resist risks. In the financial aspect is completely feasible, is worth investors to invest. This paper hopes to provide a certain reference for investors' investment decisions through the financial evaluation and analysis of the project. And for similar projects to provide certain reference and help.
【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】：X799.3;F285

【参考文献】