高陵水库改扩建工程项目的财务评价研究

发布时间：2018-01-25 02:21

本文关键词： 水库项目改扩建工程利益主体财务评价　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济建设步伐的加快和人民生活水平的提高,目前不管是城市还是农村,其用水量都在逐年增长,全国水资源紧张问题已经越来越明显。对位于山东半岛东北端的烟台市区而言,在国家蓝色海洋经济规划带以及胶东半岛城市集群建设逐渐向纵深方向发展的带动下,烟台市区的人口和相关产业的膨胀规模和发展速度都是日新月异的,这里缺水的问题尤其突出。因此,在原有规模的基础上改扩建牟平区高陵水库,增大其蓄水量,进一步扩大其水源保护范围,让其尽快为烟台市区和周边农村供应更多优质的“产品”,是目前解决烟台当地经济发展中水资源严重缺乏问题的出路之本文从高陵水库改扩建工程项目的实际情况出发,采用实地调查和查阅文献资料相结合、静态分析与动态分析相结合、定性分析和定量分析相结合、理论与实际相结合等多种技术方法对其进行研究,完成了政府、投资方、债权方和库区居民等多个角度的财务评价体系构筑和各自财务数据的估算。借助一系列公式和运算手段,从不同的层面对项目的各项财务指标进行了运算,运算结果显示：项目的年均税收贡献为1654万元；年均GDP贡献为10245万元；投资回收期为15.465年(项目生命周期30年)；投资利润率为15.05%(国家现行5年期以上商业贷款利率为6.15%)；项目的内部收益率为17.03%(行业基准值7%)；项目的贷款风险指数0.2726(风险指数在0.2和0.4之间属于较低风险)；库区居民每年的生活补贴能够满足其最低生活需求。本文依据上述运算结果对各核心利益主体分别作出了财务评价分析。最后,综合各个核心利益主体的财务评价结论,认为：高陵水库改扩建工程项目能够满足项目中每一个核心利益主体的利益要求,该项目的建设具备财务可行性。
[Abstract]:With the acceleration of the pace of the construction of market economy and the improvement of people's living standards, the water consumption is increasing year by year, both in urban and rural areas. The problem of water shortage in China has become more and more obvious. For Yantai city located in the northeast end of Shandong Peninsula. In the national blue marine economic planning zone and the Jiaodong Peninsula urban cluster construction gradually to the depth of the direction of the development of the population and related industries in Yantai urban expansion scale and development are changing with each passing day. Therefore, on the basis of the original scale, the Gaoling Reservoir in Muping District will be rebuilt and expanded to increase its water storage and further expand the scope of its water source protection. Let it as soon as possible for Yantai urban areas and surrounding rural supply more high-quality "products." It is the way to solve the serious shortage of water resources in the local economic development of Yantai at present. Based on the actual situation of the Gaoling Reservoir reconstruction and extension project, the paper combines the field investigation with the reference of literature. The combination of static analysis and dynamic analysis, qualitative analysis and quantitative analysis, theoretical and practical combination of a variety of technical methods to study it, completed the government, investors. The financial evaluation system of creditor and residents of reservoir area are constructed and their financial data are estimated. With the help of a series of formulas and calculation methods, the financial indexes of the project are calculated from different levels. The results show that the annual tax contribution of the project is 16.54 million yuan; The average annual GDP contribution is 102.45 million yuan; The payback period of investment is 15.465 years (30 years of project life cycle); The investment profit rate is 15.05% (the current commercial loan interest rate of more than 5 years is 6.15%); The internal rate of return of the project is 17.03. The loan risk index of the project is 0.2726 (the risk index is between 0.2 and 0.4 as low risk); The annual living allowance of residents in the reservoir area can meet their minimum living needs. Based on the above results, this paper makes a financial evaluation and analysis of the core stakeholders. Finally. By synthesizing the financial evaluation conclusions of each core interest body, it is concluded that the reconstruction and extension project of Gaoling Reservoir can meet the interest requirements of each of the core stakeholders in the project, and the construction of the project is financially feasible.
【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】：TV512;F285

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