寿光市粮油储备中心建设项目财务评价研究

发布时间：2017-12-31 04:13

本文关键词：寿光市粮油储备中心建设项目财务评价研究　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：合理科学的财务评价可以帮助投资者分析投资项目能否获利,并且在此基础上,衡量、评价、规避项目投资带来的财务风险,如何对项目进行评价更科学、更合理,如何开展项目的财务评价以及财务风险的规避工作,是广大项目投资者面临的重要而极具现实意义的问题。从相关利益者的角度看,科学合理的进行财务评价,对项目投资相关利益群体来讲有重要意义。项目的债权人、项目的债务人、项目的受益人以及项目的管理者等,在投资决策的过程中,可以从财务的视角下,评价项目是否可行、获益多少以及风险大小。能够给投资者以及其他的相关利益群体,用可以量化、可视化的方式,对项目的投资有一个清晰的认识,起到辅助决策的作用。项目的投资成功与否,有赖于项目的前期财务评价。项目投资的收益,与项目投资的风险,是共同存在的,在项目进行投资之前,对即将投资的项目,进行合理科学的评价,是项目投资是否能成功的重要前提。项目投资的财务评价结论,是项目决策的重要依据,广大的项目投资者,需要科学的财务评价理论、财务评价方法体系的指导。本文从财务角度进行实证研究,评价了寿光市粮油储备中心建设项目的财务投资价值。本文通过寿光市粮油储备中心建设项目的实例分析,为该项目提供理论指导的同时也为同类项目提供参考范式。主要包括第一部分为前言部分,包括研究背景及意义,研究内容和方法,国内外研究现状与发展动态、技术路线以及创新与不足等。第二部分为项目财务评价研究理论概述部分,包括项目财务评价的含义、项目财务评价的程序、项目财务评价的方法等。第三部分为项目投融资分析,包括项目简介、投资估算、融资方案等。第四部分为项目财务分析过程部分,包括项目财务数据、静态财务评价指标的计算与分析、动态财务评价指标的计算与分析,第五部分项目资金平衡能力分析等。第六部分为结论部分,本文研究结果表明项目财务内部收益率27.71%,大于基准收益率,财务净现值3620万元,大于零,投资回收期满足要求；通过不确定性分析看,该项目有一定的抗风险能力。因此,该项目在财务上是可以接受的,在经济上是可行的。需要注意的是应该适时扩大投资,规避项目产生的财务风险等,为提高区域辐射能力及保证粮油供应起到更加积极的作用。
[Abstract]:Reasonable and scientific financial evaluation can help investors to analyze whether the investment project can be profitable, and on this basis, to measure, evaluate and avoid the financial risks brought by project investment, how to evaluate the project is more scientific. More reasonable, how to carry out the project financial evaluation and financial risk avoidance work, is the vast number of project investors face an important and extremely practical significance of the problem. From the perspective of the relevant stakeholders. Scientific and reasonable financial evaluation is of great significance to the project investment related interest groups. The creditor of the project, the debtor of the project, the beneficiary of the project and the manager of the project, etc. In the process of investment decision, we can evaluate whether the project is feasible, benefit and risk from the perspective of finance. It can give investors and other relevant interest groups quantifiable. The visual way, has a clear understanding to the project investment, plays the auxiliary decision function. The project investment success or not, depends on the project early stage financial appraisal and the project investment income. The risk of investment with the project, is co-exist, before the project investment, the project to be invested, a reasonable and scientific evaluation. The conclusion of financial evaluation of project investment is an important basis for project decision-making. The vast number of project investors need scientific financial evaluation theory. The guidance of the financial evaluation method system. This article carries on the empirical research from the financial angle. The financial investment value of the construction project of grain and oil reserve center in Shouguang city is evaluated. This paper analyzes the example of the construction project of grain and oil reserve center in Shouguang city. While providing theoretical guidance for this project, it also provides reference paradigm for similar projects. The first part mainly includes the preface, including the research background and significance, research content and methods. Domestic and foreign research status and development trends, technical routes and innovations and deficiencies. The second part is the project financial evaluation theory overview, including the meaning of project financial evaluation, project financial evaluation procedures. The third part is the analysis of project investment and financing, including project profile, investment estimation, financing scheme and so on. Part 4th is the process of project financial analysis, including project financial data. Static financial evaluation index calculation and analysis, dynamic financial evaluation index calculation and analysis, 5th part of the project fund balance ability analysis. 6th part is the conclusion part. The result of this paper shows that the internal financial return rate of the project is 27.71%, which is larger than the benchmark rate of return, and the net present value of the finance is 36.2 million yuan, which is more than zero, and the payback period of the investment meets the requirements. Through the uncertainty analysis, the project has a certain ability to resist risk. Therefore, the project is financially acceptable and economically feasible. It is necessary to pay attention to the timely expansion of investment. To avoid the financial risk caused by the project, to improve the regional radiation capacity and to ensure the supply of grain and oil play a more positive role.
【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】：F324.9;F302.6

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