PPP模式下安哥拉农业投资项目财务管理研究

发布时间：2018-06-20 03:32

本文选题：农业投资 + 财务可行性　；参考：《中国地质大学（北京）》2014年硕士论文

【摘要】：党的十八届三中全会提出，依靠自身保证口粮自给自足，充分利用国际市场优化配置资源，保障我国农副产品的有效供给。研究我国企业投资国际农业项目“走出去”的过程中的投资模式，是企业海外投资可行与否的核心要素和有效规避项目风险的重要保障；同时采取适合的农业投资模式也是取得项目所在国政府信任的重要前提。针对海外农业项目投资模式及财务管理问题的研究对于有效实现企业农业项目投资利益，增加我国粮食产品的海外供给，实现被投资国经济和社会利益实现投资与被投资方双赢发展，拓展合作领域具有十分重要的战略意义和研究价值。本文基于投资学理论和产业经济学理论，从中信建设有限责任公司与安哥拉政府进行的农业合作投资案例出发，介绍了PPP模式在案例项目中的基本情况，分析了安哥拉PPP法规定的项目立项程序和风险分担机制，对PPP模式下该项目投资的财务可行性进行了分析，通过项目各级实施方财务指标的测算判断该项目在财务上可行。在此基础上分析该项目在PPP模式下运营存在的风险，从而为促进中国与安哥拉农业合作提出可行的对策建议。通过研究得出，在PPP模式下，该农业项目投资风险可以得到有效控制。政府和社区作为项目投资人的伙伴，，可以充分的兼顾各方利益，从项目模式上寻找到最佳的利益共同点。在此模式下，通过案例对项目投资效益进行了分析，项目投资内部收益率高于安哥拉无风险收益率，主要财务指标结果表明该项目财务可行；同时该项目对项目所在地的社会经济发展有巨大的带动作用，可以有效刺激社会投资增长，创造大量的社会就业。通过PPP模式项目取得双边合作的支持，加深了两国经贸关系，实现双方共赢发展。
[Abstract]:The third Plenary session of the 18th CPC Central Committee proposed that we should rely on ourselves to ensure the self-sufficiency of rations, make full use of the international market to optimize the allocation of resources, and ensure the effective supply of agricultural and sideline products in China. The study of the investment mode in the process of Chinese enterprises investing in international agricultural projects is the core element of whether overseas investment is feasible or not and the important guarantee to avoid the project risk effectively. At the same time, the appropriate agricultural investment model is also an important prerequisite to obtain the trust of the project host government. The research on the investment mode and financial management of overseas agricultural projects can effectively realize the investment benefits of enterprises' agricultural projects and increase the overseas supply of grain products in our country. It is of great strategic significance and research value to realize the economic and social benefits of the invested country to realize the win-win development of the investment and to expand the field of cooperation. Based on the theory of investment and industrial economics, this paper introduces the basic situation of PPP model in the case project from the case of agricultural cooperation between CITIC Construction Co., Ltd and the Angolan government. This paper analyzes the procedure of project establishment and risk sharing mechanism stipulated by PPP law in Angola, analyzes the financial feasibility of the project investment under the PPP model, and judges the financial feasibility of the project through the calculation of financial indexes of all levels of the project implementers. On this basis, the paper analyzes the risk of the project operating under the PPP model, and puts forward feasible countermeasures and suggestions for promoting agricultural cooperation between China and Angola. Through the research, under the PPP model, the investment risk of the agricultural project can be effectively controlled. The government and the community as the partners of the project investors can give full consideration to the interests of all parties and find the best common interests from the project model. Under this model, the investment benefit of the project is analyzed through a case study. The internal rate of return of the project is higher than the risk-free rate of return in Angola, and the results of the main financial indicators show that the project is financially feasible. At the same time, the project can stimulate the growth of social investment and create a large number of social employment. Bilateral cooperation through the PPP model project has deepened the economic and trade relations between the two countries and achieved win-win development.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F347.4;F302.6

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