【作者】 鲍晶；

【导师】 沈金生； 薛欣喜；

【作者基本信息】 中国海洋大学 ， 项目管理， 2011， 硕士

【摘要】 财务评估是从企业的角度,通过预测估计项目的财务效益和费用,计算财务指标,进行财务盈利能力分析和偿债能力分析,对项目产生的财务效益进行全面评估。财务评估是经济评价的第一步,也是可行性研究过程中最关键的环节和最重要的核心内容,也是决定项目投资命运的重要决策依据。本文在综合财务有关理论与实践的基础上,立足于项目评估理论的推广与实践,力图运用项目财务评估的各种技术方法与手段,对青岛开发区LQ污水处理项目进行实例研究,并向投资方提出一些有益的建议,对城市污水处理项目的财务评估进行定量、定性分析,为污水处理产业及项目财务评估提供一个范本。论文主要研究以下内容:重点阐述了当前污水处理行业发展现状以及国内外项目财务评估的研究现状。本文从污水处理项目的特点出发,建立了污水处理项目财务评估指标体系。从生存能力、盈利能力、偿债能力和敏感性分析四个方面列出了一系列评价指标及分析方法。通过对LQ污水处理项目大量原始财务数据的整理、计算与分析,对该项目的财务可行性进行分析与评价,得出较为可靠的财务评估结论。文中详细介绍了财务评估与分析的详细计算过程,从而为污水行业具体项目的财务评估提供一些借鉴。更多还原

【Abstract】 From the point of view of the enterprise financial evaluations, through the financial benefit to predict and estimate project financial index calculation, cost and the financial profitability, analyzed and solvency analysis, the financial benefit of project produce comprehensive evaluation. Financial assessment is the first step of economic evaluation, feasibility study process is the most important link and the most important core content, is to determine the fate of the project investment important decisions basis.Based on the comprehensive financial related theory and the practice foundation, based in project evaluation theory promotion and practice, tries to use all sorts of technologies project financial evaluation method and means of Qingdao development zone, an wastewater treatment projects LQ to investors, and put forward some useful Suggestions for urban wastewater treatment projects, the quantitative and qualitative financial evaluation analysis for sewage treatment industry and project finance appraisal provides a template. Thesis mainly study the following contents:Expounds the current development status of wastewater industry project financial assessment both at home and abroad are reviewed. This paper based on characteristics of wastewater treatment project, a sewage treatment project financial evaluation index system. From survival, profitability, solvency and sensitivity analysis listed a series of four aspects: the evaluation index and analysis method. Through the LQ wastewater treatment projects massive primitive financial data sorting, calculation and analysis to the project, analysis and evaluation of financial feasibility, concluded that financial appraisal conclusion. This paper introduces in detail the detailed financial evaluation and analysis of the calculation process and thus for sewage industry specific project to provide some references for the financial evaluation.更多还原