A生物质电厂财务评价模型研究
发布时间：2018-11-02 14:55
【摘要】：本文针对A生物质电厂财务评价模型开展研究，综合生物质发电项目的特点，结合国家财税方面的最新政策，，采用适当财务评价方法，建立项目运营相关基础数据与财务评价报表各结论数据之间的关系；并充分利用MicrosoftExcel在数据运算方面的优势，建立了一个较为完整、灵活的生物质发电项目的财务评价数据模型。该模型通过对所选项目的财务生存能力、盈利能力和偿债能力等各项财务指标分析，来确认投资决策及经营决策的可行性，最终反映项目成果对股东投资期望值的切合程度。实践证明，所建立的财务评价模型可以作为项目投资和经营决策的重要分析工具，也能作为项目投资和经营风险控制的重要依据。 论文介绍了各种财务评价理论的产生及其发展的过程，介绍了国内外最新的研究理论成果以及财务评价的基本方法和基本原理；同时，本文还揭示了该财务评价模型对生物质发电项目的投资决策和经营决策的重要意义。研究结果表明：通过分析财务评价模型，测算资产周转率、主营业务利润、资产负债率、速动比率等财务评价指标，可较为全面地反映某一生物质发电项目的投资和经营成果，简化股东的决策程序，为股东提供了相对简化的投资和经营决策的评价方法。本论文的研究成果可为生物质发电行业提供投资和经营决策进行参考，保证股东的投资收益。
[Abstract]:In this paper, the financial evaluation model of A biomass power plant is studied, the characteristics of biomass power generation project are synthesised and the appropriate financial evaluation method is adopted in combination with the latest national fiscal and taxation policies. Establishing the relationship between the basic data related to project operation and the data of each conclusion of the financial evaluation report; Based on the advantages of MicrosoftExcel in data operation, a complete and flexible financial evaluation data model of biomass power generation project is established. The model confirms the feasibility of investment decision and management decision by analyzing the financial indexes such as the financial viability, profitability and solvency of the selected project, and finally reflects the degree of the expected value of the project results to the shareholders. It is proved by practice that the established financial evaluation model can be used as an important analysis tool for project investment and management decision, and also as an important basis for project investment and management risk control. This paper introduces the emergence and development of various theories of financial evaluation, and introduces the latest research results at home and abroad, as well as the basic methods and principles of financial evaluation. At the same time, this paper also reveals the significance of the financial evaluation model to the investment decision and management decision of biomass power generation project. The results show that the financial evaluation indexes, such as assets turnover ratio, main business profit, asset-liability ratio and quick moving ratio, can reflect the investment and management results of a biomass power generation project comprehensively by analyzing the financial evaluation model. The decision procedure of shareholders is simplified and the evaluation method of investment and management decision is provided to shareholders. The research results of this paper can provide reference for investment and management decision of biomass power generation industry, and ensure the investment income of shareholders.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.61
本文编号：2306123
[Abstract]:In this paper, the financial evaluation model of A biomass power plant is studied, the characteristics of biomass power generation project are synthesised and the appropriate financial evaluation method is adopted in combination with the latest national fiscal and taxation policies. Establishing the relationship between the basic data related to project operation and the data of each conclusion of the financial evaluation report; Based on the advantages of MicrosoftExcel in data operation, a complete and flexible financial evaluation data model of biomass power generation project is established. The model confirms the feasibility of investment decision and management decision by analyzing the financial indexes such as the financial viability, profitability and solvency of the selected project, and finally reflects the degree of the expected value of the project results to the shareholders. It is proved by practice that the established financial evaluation model can be used as an important analysis tool for project investment and management decision, and also as an important basis for project investment and management risk control. This paper introduces the emergence and development of various theories of financial evaluation, and introduces the latest research results at home and abroad, as well as the basic methods and principles of financial evaluation. At the same time, this paper also reveals the significance of the financial evaluation model to the investment decision and management decision of biomass power generation project. The results show that the financial evaluation indexes, such as assets turnover ratio, main business profit, asset-liability ratio and quick moving ratio, can reflect the investment and management results of a biomass power generation project comprehensively by analyzing the financial evaluation model. The decision procedure of shareholders is simplified and the evaluation method of investment and management decision is provided to shareholders. The research results of this paper can provide reference for investment and management decision of biomass power generation industry, and ensure the investment income of shareholders.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.61
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