河北昌泰纸业公司新建造纸项目财务综合评价研究

发布时间：2018-03-26 05:16

本文选题：财务分析　切入点：盈利能力分析　出处：《燕山大学》2014年硕士论文

【摘要】：本文在充分考虑新建造纸项目特殊性的前提下，将投资项目财务评价的成熟方法应用于河北昌泰纸业公司新建造纸项目财务综合评价过程中。以项目前期的相关资料为依据，借鉴国内外现行的财务综合评价理论，对本项目做投资决策过程中涉及的投资估算、盈利能力、偿债能力和不确定性和敏感性、环境影响程度等重要指标进行了合理的评价与分析，为投资人做出正确的决策提供了依据。首先，根据国内外已有研究成果，结合该项目建设的基本情况、项目提出的背景及建设意义、研究范围、产品方案等，对产品生产规模与市场需求环境状况进行简要分析。其次，对河北昌泰纸业公司新建造纸项目概况进行了说明，包括项目厂址及建设条件，项目提出背景及建设意义，项目涉及范围以及产品方案、生产规模及工程范围，以及市场预测和拟建规模；同时，对新建造纸项目从项目主要经济参数、项目主要经济指标和项目环境影响三个方面作了全面而深入的分析，先对项目的财务方面进行了综合完整的合理评估。再次，对项目与我国环保方面的法律法规、政策、和行业的相关标准的符合程度作出了评定，并针对它对国民经济的贡献程度做了评估，同时识别出项目可能的关键的风险类别及其水准，，并对项目做了不确定性分析。最后，依据对该项目的综合财务评价分析，概括出项目财务评价结论，该项目具有比较好的经济效益和合理的财务风险，总体具有经济合理性。
[Abstract]:On the premise of fully considering the particularity of the new paper project, this paper applies the mature method of financial evaluation of investment project to the comprehensive evaluation process of the new paper project of Hebei Changtai Paper Company. Drawing lessons from the current financial comprehensive evaluation theory at home and abroad, the investment estimation, profitability, solvency, uncertainty and sensitivity involved in the investment decision-making process of this project are discussed. Some important indexes, such as environmental impact degree, are evaluated and analyzed reasonably, which provides basis for investors to make correct decision. First of all, according to the existing research results at home and abroad, combined with the basic situation of the project construction, the background and construction significance of the project, the scope of the research, the product program and so on, this paper briefly analyzes the scale of product production and the environmental situation of market demand. Secondly, the paper describes the general situation of the new paper project of Hebei Changtai Paper Company, including the project site and construction conditions, the background and significance of the project, the scope of the project, the product plan, the scale of production and the scope of the project. At the same time, the paper makes a comprehensive and in-depth analysis on the main economic parameters of the project, the main economic indicators of the project and the environmental impact of the project. First of all, the financial aspects of the project were evaluated in a comprehensive and reasonable manner. Thirdly, the degree of conformity of the project with the laws, regulations, policies and related standards of the industry is evaluated, and the contribution of the project to the national economy is evaluated. At the same time, the key risk categories and their levels are identified, and the uncertainty analysis of the project is made. Finally, according to the analysis of the comprehensive financial evaluation of the project, the conclusion of the financial evaluation of the project is summarized that the project has better economic benefit and reasonable financial risk, and the overall economic rationality.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.83;F406.7

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