發(fā)布時(shí)間：2018-03-26 05:16

  本文選題：財(cái)務(wù)分析　切入點(diǎn)：盈利能力分析　出處：《燕山大學(xué)》2014年碩士論文

【摘要】：本文在充分考慮新建造紙項(xiàng)目特殊性的前提下，將投資項(xiàng)目財(cái)務(wù)評(píng)價(jià)的成熟方法應(yīng)用于河北昌泰紙業(yè)公司新建造紙項(xiàng)目財(cái)務(wù)綜合評(píng)價(jià)過程中。以項(xiàng)目前期的相關(guān)資料為依據(jù)，借鑒國(guó)內(nèi)外現(xiàn)行的財(cái)務(wù)綜合評(píng)價(jià)理論，對(duì)本項(xiàng)目做投資決策過程中涉及的投資估算、盈利能力、償債能力和不確定性和敏感性、環(huán)境影響程度等重要指標(biāo)進(jìn)行了合理的評(píng)價(jià)與分析，為投資人做出正確的決策提供了依據(jù)。 首先，根據(jù)國(guó)內(nèi)外已有研究成果，結(jié)合該項(xiàng)目建設(shè)的基本情況、項(xiàng)目提出的背景及建設(shè)意義、研究范圍、產(chǎn)品方案等，對(duì)產(chǎn)品生產(chǎn)規(guī)模與市場(chǎng)需求環(huán)境狀況進(jìn)行簡(jiǎn)要分析。 其次，對(duì)河北昌泰紙業(yè)公司新建造紙項(xiàng)目概況進(jìn)行了說明，包括項(xiàng)目廠址及建設(shè)條件，項(xiàng)目提出背景及建設(shè)意義，項(xiàng)目涉及范圍以及產(chǎn)品方案、生產(chǎn)規(guī)模及工程范圍，以及市場(chǎng)預(yù)測(cè)和擬建規(guī)模；同時(shí)，對(duì)新建造紙項(xiàng)目從項(xiàng)目主要經(jīng)濟(jì)參數(shù)、項(xiàng)目主要經(jīng)濟(jì)指標(biāo)和項(xiàng)目環(huán)境影響三個(gè)方面作了全面而深入的分析，先對(duì)項(xiàng)目的財(cái)務(wù)方面進(jìn)行了綜合完整的合理評(píng)估。 再次，對(duì)項(xiàng)目與我國(guó)環(huán)保方面的法律法規(guī)、政策、和行業(yè)的相關(guān)標(biāo)準(zhǔn)的符合程度作出了評(píng)定，并針對(duì)它對(duì)國(guó)民經(jīng)濟(jì)的貢獻(xiàn)程度做了評(píng)估，同時(shí)識(shí)別出項(xiàng)目可能的關(guān)鍵的風(fēng)險(xiǎn)類別及其水準(zhǔn)，，并對(duì)項(xiàng)目做了不確定性分析。 最后，依據(jù)對(duì)該項(xiàng)目的綜合財(cái)務(wù)評(píng)價(jià)分析，概括出項(xiàng)目財(cái)務(wù)評(píng)價(jià)結(jié)論，該項(xiàng)目具有比較好的經(jīng)濟(jì)效益和合理的財(cái)務(wù)風(fēng)險(xiǎn)，總體具有經(jīng)濟(jì)合理性。
[Abstract]:On the premise of fully considering the particularity of the new paper project, this paper applies the mature method of financial evaluation of investment project to the comprehensive evaluation process of the new paper project of Hebei Changtai Paper Company. Drawing lessons from the current financial comprehensive evaluation theory at home and abroad, the investment estimation, profitability, solvency, uncertainty and sensitivity involved in the investment decision-making process of this project are discussed. Some important indexes, such as environmental impact degree, are evaluated and analyzed reasonably, which provides basis for investors to make correct decision. First of all, according to the existing research results at home and abroad, combined with the basic situation of the project construction, the background and construction significance of the project, the scope of the research, the product program and so on, this paper briefly analyzes the scale of product production and the environmental situation of market demand. Secondly, the paper describes the general situation of the new paper project of Hebei Changtai Paper Company, including the project site and construction conditions, the background and significance of the project, the scope of the project, the product plan, the scale of production and the scope of the project. At the same time, the paper makes a comprehensive and in-depth analysis on the main economic parameters of the project, the main economic indicators of the project and the environmental impact of the project. First of all, the financial aspects of the project were evaluated in a comprehensive and reasonable manner. Thirdly, the degree of conformity of the project with the laws, regulations, policies and related standards of the industry is evaluated, and the contribution of the project to the national economy is evaluated. At the same time, the key risk categories and their levels are identified, and the uncertainty analysis of the project is made. Finally, according to the analysis of the comprehensive financial evaluation of the project, the conclusion of the financial evaluation of the project is summarized that the project has better economic benefit and reasonable financial risk, and the overall economic rationality.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.83;F406.7

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