A市天鹅山生态旅游区建设项目融资管理研究

发布时间：2019-04-01 10:33

【摘要】：生态旅游是当今世界旅游业发展的热点,据估算,生态旅游年均增长率为20%-25%,是旅游产品中增长最快的部分。城镇居民开始走出城市,回归大自然,领略独具特色的生态风情渐成时尚。城市周边的旅游景点发展为原始生态旅游具有现实的需要,也有广阔的前景。本文首先对项目的融资管理理论进行了研究综述,然后介绍A市天鹅山生态旅游区建设项目的基本情况,分别从项目市场分析、项目总投资估算、融资方案分析、财务收益分析等方面进行该项目的融资管理。根据财务分析,正常年销售收入为38370.00万元,年利润总额14005.93万元,项目投资利润率8.52%,项目总投资收益率8.61%,项目借款偿还期为11.14年(含建设期),具有一定的清偿能力。所得税后项目财务内部收益率7.98%,所得税后项目投资回收期13.85年(含建设期),项目具有较好的经济效益。项目计划由企业招商引资及自筹71723.19万元,申请商业银行贷款90000万元,贷款年利率为5.94%,融资结构合理。最后,提出了包括项目融资的政策风险、市场风险和管理风险等融资风险及防范措施。本论文的创新之处在于：一是本文综合运用了定性分析与定量分析相结合、动态分析与静态分析相结合的方法；二是,将项目环境影响评价理论与方法运用到住宅小区项目环境影响评价研究中,建立了房地产住宅项目环境影响评价的分析思路,为进一步的研究做好基础性工作。
[Abstract]:Ecotourism is a hot spot in the development of tourism in the world. It is estimated that the annual growth rate of ecotourism is 20% to 25%, which is the fastest growing part of tourism products. Urban residents began to go out of the city, return to nature, enjoy unique ecological customs gradually become fashionable. The development of tourist attractions around the city has realistic needs and broad prospects for primitive eco-tourism. This paper first summarizes the theory of project financing management, and then introduces the basic situation of the construction project in the A city Tianshan eco-tourism area, respectively from the project market analysis, project total investment estimation, financing scheme analysis, Financial revenue analysis and other aspects of the project financing management. According to the financial analysis, the normal annual sales income is 383.7 million yuan, the total annual profit is one hundred and forty million fifty nine thousand three hundred yuan, the investment profit rate of the project is 8.52%, the total investment yield of the project is 8.61%, and the repayment period of the project loan is 11.14 years (including the construction period). Have a certain amount of liquidity. After income tax project financial internal rate of return is 7.98%, after income tax project investment payback period is 13.85 years (including construction period), the project has better economic benefits. The project plans to attract investment from enterprises and self-raise seven hundred and seventeen million two hundred and thirty one thousand nine hundred yuan, apply for commercial bank loans of 900 million yuan, the annual interest rate is 5.94%, the financing structure is reasonable. Finally, the policy risk, market risk and management risk of project financing are put forward. The innovation of this paper is as follows: firstly, the method of combining qualitative analysis with quantitative analysis, dynamic analysis and static analysis is used in this paper. Secondly, the theory and method of project environmental impact assessment are applied to the research of environmental impact assessment of residential district project, and the analysis train of thought of environmental impact assessment of real estate residential project is established, so as to do the basic work for further research.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F592.7

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