寿光市正大绿色养殖项目财务评价研究
发布时间：2018-10-22 20:34
【摘要】：近年来,农副产品加工业发展速度较快,但农村养殖业仍然以单家独户养殖为主,一直未形成规模化养殖,造成农村养殖业的高投入低出格局,严重制约了寿光市经济发展速度。本文从绿色养殖项目的投资的背景及运行环境入手,以财务评价理论为基础,重点分析了绿色养殖的财务风险及控制问题。本文首先针对项目研究背景、研究意义以及有关项目财务评价研究的国内外研究现状进行了阐述,并对本文的研究方法,研究框架和内容安排以及创新之处进行了说明。其后对项目财务评价的相关概念进行了分析和界定,并对项目财务评价的内容和方法进行了总结。重点对文中使用的财务评价指标的计算公式进行了说明,并对不确定性分析的含义、主要和思想和操作步骤予以阐述。进而寿光市正大绿色养殖项目投资估算,对寿光市养殖业发展现状和绿色养殖的基本情况进行了分析,重点对项目宏微观运行环境进行了分析,其中对宏观环境的分析设计项目的市场需求情况和比较竞争情况分析。在对项目数据搜集整理分析的基础上,对绿色养殖项目的投资估算、资金来源和盈利估算进行了系统的分析。得到项目财务评价的静态和动态指标,进而对项目进行盈亏平衡评价和敏感性分析。进一步对绿色养殖项目盈利能力分析,在项目数据整理和分析的基础上,对项目的静态财务评价指标和动态财务评价指标进行了计算。并且对项目进行盈亏平衡评价和敏感性分析,并对分析的结果予以分析总结,提出了针对绿色养殖项目财务状况的改进意见和建议。本文主要是综合上述分析,对寿光市正大绿色养殖项目的财务评价分析研究进行总结,并对该项目的前景进行了展望,以期望对其他项目财务及其他风险的防范有借鉴意义。通过财务分析,所得税后财务内部收益率为17%,财务净现值为1527.81万元。财务内部收益率均大于行业基准收益率,说明盈利能力满足了行业最低要求,财务净现值均大于零,该项目在财务上是可以接受的。通过不确定性分析看,项目有一定的抗风险能力。因此,项目在财务上是可以接受的,在经济上是可行的。
[Abstract]:In recent years, the processing industry of agricultural and sideline products has developed rapidly, but the farming industry in rural areas is still dominated by single-family farming, which has not formed large-scale aquaculture, resulting in a pattern of high input and low output of rural aquaculture. Seriously restricted Shouguang City economic development speed. Based on the theory of financial evaluation, this paper analyzes the financial risk and control of green aquaculture from the background and operating environment of green farming project. In this paper, the background of the project research, the significance of the research and the research status quo of the financial evaluation of the project at home and abroad are described, and the research methods, research framework and content arrangement, as well as the innovation of this paper are explained. Then it analyzes and defines the related concepts of project financial evaluation, and summarizes the contents and methods of project financial evaluation. The calculation formula of financial evaluation index used in this paper is explained emphatically, and the meaning, main idea and operation steps of uncertainty analysis are expounded. Then the investment estimate of Shouguang Zhengzheng green breeding project is given, and the present situation of Shouguang aquaculture industry and the basic situation of green culture are analyzed, with emphasis on the macro and micro running environment of the project. Among them the macro-environment analysis design project market demand and comparative competition analysis. Based on the collection and analysis of project data, the investment estimation, capital source and profit estimate of green farming project are systematically analyzed. The static and dynamic indexes of project financial evaluation are obtained, and then the balance of profit and loss and sensitivity analysis are carried out. On the basis of analyzing the profitability of green farming project, the static financial evaluation index and dynamic financial evaluation index of the project are calculated on the basis of project data collation and analysis. At the same time, the profit and loss balance evaluation and sensitivity analysis of the project are carried out, and the results of the analysis are analyzed and summarized, and suggestions for improving the financial situation of the green farming project are put forward. Based on the above analysis, this paper summarizes the financial evaluation and analysis of Shouguang Zhengzheng green breeding project, and looks forward to the prospect of the project, which is expected to be useful for the prevention of financial and other risks in other projects. Through financial analysis, after income tax financial internal rate of return is 17, financial net present value is 15.2781 million yuan. The financial internal rate of return is higher than the industry benchmark rate of return, indicating that the profitability meets the minimum requirements of the industry, and the financial net present value is all greater than zero. The project is financially acceptable. Through uncertainty analysis, the project has a certain ability to resist risk. Therefore, the project is financially acceptable and economically viable.
【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】：F326.3;F302.6
本文编号：2288238
[Abstract]:In recent years, the processing industry of agricultural and sideline products has developed rapidly, but the farming industry in rural areas is still dominated by single-family farming, which has not formed large-scale aquaculture, resulting in a pattern of high input and low output of rural aquaculture. Seriously restricted Shouguang City economic development speed. Based on the theory of financial evaluation, this paper analyzes the financial risk and control of green aquaculture from the background and operating environment of green farming project. In this paper, the background of the project research, the significance of the research and the research status quo of the financial evaluation of the project at home and abroad are described, and the research methods, research framework and content arrangement, as well as the innovation of this paper are explained. Then it analyzes and defines the related concepts of project financial evaluation, and summarizes the contents and methods of project financial evaluation. The calculation formula of financial evaluation index used in this paper is explained emphatically, and the meaning, main idea and operation steps of uncertainty analysis are expounded. Then the investment estimate of Shouguang Zhengzheng green breeding project is given, and the present situation of Shouguang aquaculture industry and the basic situation of green culture are analyzed, with emphasis on the macro and micro running environment of the project. Among them the macro-environment analysis design project market demand and comparative competition analysis. Based on the collection and analysis of project data, the investment estimation, capital source and profit estimate of green farming project are systematically analyzed. The static and dynamic indexes of project financial evaluation are obtained, and then the balance of profit and loss and sensitivity analysis are carried out. On the basis of analyzing the profitability of green farming project, the static financial evaluation index and dynamic financial evaluation index of the project are calculated on the basis of project data collation and analysis. At the same time, the profit and loss balance evaluation and sensitivity analysis of the project are carried out, and the results of the analysis are analyzed and summarized, and suggestions for improving the financial situation of the green farming project are put forward. Based on the above analysis, this paper summarizes the financial evaluation and analysis of Shouguang Zhengzheng green breeding project, and looks forward to the prospect of the project, which is expected to be useful for the prevention of financial and other risks in other projects. Through financial analysis, after income tax financial internal rate of return is 17, financial net present value is 15.2781 million yuan. The financial internal rate of return is higher than the industry benchmark rate of return, indicating that the profitability meets the minimum requirements of the industry, and the financial net present value is all greater than zero. The project is financially acceptable. Through uncertainty analysis, the project has a certain ability to resist risk. Therefore, the project is financially acceptable and economically viable.
【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】：F326.3;F302.6
【相似文献】
相关期刊论文 前4条
1 王军;建设项目财务评价中应明确的几个问题[J];农业与技术;2003年03期
2 郑兴良;;开发项目财务评价方法及主要指标计算和运用[J];山区开发;1992年06期
3 毛世平,吴敬学;投资项目财务评价参数测度方法及其应用——以种植业行业为例[J];农业技术经济;2005年04期
4 ;[J];;年期
相关硕士学位论文 前10条
1 覃芹;基于不确定现金流量的房地产项目财务评价研究与分析[D];广西大学;2015年
2 武晓青;寿光市正大绿色养殖项目财务评价研究[D];中国海洋大学;2014年
3 李玉玲;寿光市软件园人才公寓项目财务评价研究[D];中国海洋大学;2014年
4 高发建;蛟龙海洋科技公园项目财务评价研究[D];中国海洋大学;2014年
5 庄三生;德州市锦华酒店投资项目财务评价研究[D];中国海洋大学;2012年
6 倪伟涛;涂料工厂建设项目财务评价研究[D];华东理工大学;2014年
7 刘妍艳;沈阳诚大数码国际广场项目财务评价[D];大连理工大学;2014年
8 陈振兴;“舒心园”房地产开发项目财务评价[D];内蒙古大学;2012年
9 张东升;明晖公司数码印刷玻璃项目财务评价及风险研究[D];燕山大学;2013年
10 王欣;企业产品投资项目财务评价研究[D];上海交通大学;2009年
，本文编号：2288238
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2288238.html
