本文選題：工程項(xiàng)目 + 財(cái)務(wù)評(píng)價(jià)��； 參考：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：近年來(lái),我國(guó)房地產(chǎn)項(xiàng)目發(fā)展迅速,對(duì)房地產(chǎn)投資者來(lái)說(shuō),投資建設(shè)前,對(duì)房地產(chǎn)項(xiàng)目進(jìn)行財(cái)務(wù)評(píng)價(jià)研究尤為重要,能否獲利,獲利大小以及財(cái)務(wù)風(fēng)險(xiǎn)強(qiáng)弱,都是房地產(chǎn)項(xiàng)目投資者十分關(guān)心的問(wèn)題。房地產(chǎn)是一個(gè)資金投入量大,投資回收期長(zhǎng),政策依存度高,對(duì)國(guó)內(nèi)生產(chǎn)總值貢獻(xiàn)度大的行業(yè)。在國(guó)家的嚴(yán)厲的宏觀調(diào)控政策面前,如何做好樓盤開發(fā)項(xiàng)目的財(cái)務(wù)評(píng)價(jià)是一個(gè)值得深入探討的課題�？茖W(xué)合理的對(duì)房地產(chǎn)項(xiàng)目進(jìn)行財(cái)務(wù)評(píng)價(jià),可以幫助投資者有效地規(guī)避財(cái)務(wù)風(fēng)險(xiǎn),降低因投資失敗產(chǎn)生的利益損失,保障項(xiàng)目順利的進(jìn)行投資建設(shè)。在市場(chǎng)經(jīng)濟(jì)條件下,項(xiàng)目財(cái)務(wù)管理對(duì)房地產(chǎn)企業(yè)來(lái)講是非常重要的,項(xiàng)目財(cái)務(wù)管理是否有效直接關(guān)系到房地產(chǎn)企業(yè)的經(jīng)濟(jì)效益的高低,甚至關(guān)系到房地產(chǎn)企業(yè)的生存與發(fā)展。本文以壽光市現(xiàn)代嘉苑房地產(chǎn)項(xiàng)目為研究對(duì)象,對(duì)該房地產(chǎn)項(xiàng)目進(jìn)行財(cái)務(wù)評(píng)價(jià)研究,為投資者提供參考依據(jù)的同時(shí),也為其他房地產(chǎn)開發(fā)項(xiàng)目提供有益的啟示。本文共分六部分,第一部分為導(dǎo)論部分,包括研究背景及意義,研究的主要內(nèi)容和研究方法,國(guó)內(nèi)外研究現(xiàn)狀與發(fā)展動(dòng)態(tài)、技術(shù)路線以及創(chuàng)新點(diǎn)等。第二部分為項(xiàng)目財(cái)務(wù)評(píng)價(jià)的相關(guān)概念,包括項(xiàng)目財(cái)務(wù)評(píng)價(jià)的內(nèi)容、項(xiàng)目財(cái)務(wù)評(píng)價(jià)的影響因素及方法。第三部分為項(xiàng)目簡(jiǎn)介與投融資估算,包括壽光市房地產(chǎn)市場(chǎng)概述、項(xiàng)目簡(jiǎn)介、市場(chǎng)需求分析、項(xiàng)目投資估算以及資金籌措。第四部分為壽光市現(xiàn)代嘉苑房地產(chǎn)項(xiàng)目盈利能力評(píng)價(jià)部分,包括項(xiàng)目投資項(xiàng)目財(cái)務(wù)數(shù)據(jù),項(xiàng)目損益情況研究,項(xiàng)目現(xiàn)金流量研究、項(xiàng)目盈利能力評(píng)價(jià)。第五部分為壽光市現(xiàn)代嘉苑房地產(chǎn)項(xiàng)目?jī)攤芰υu(píng)價(jià)部分,包括項(xiàng)目?jī)攤芰υu(píng)價(jià)、項(xiàng)目不確定性分析等。最后為結(jié)論部分。研究表明壽光市現(xiàn)代嘉苑房地產(chǎn)項(xiàng)目的建設(shè)符合國(guó)家產(chǎn)業(yè)政策,符合國(guó)家以及山東省行業(yè)發(fā)展規(guī)劃。項(xiàng)目建成后,可以為當(dāng)?shù)亟?jīng)濟(jì)帶來(lái)很大的推進(jìn)作用。該項(xiàng)目雖然存在一定的財(cái)務(wù)風(fēng)險(xiǎn),但總體而言是積極可行的,尤其從投資利潤(rùn)率角度看,項(xiàng)目的靜態(tài)評(píng)價(jià)指標(biāo)中租賃期投資利潤(rùn)率較低,但是轉(zhuǎn)售年的投資利潤(rùn)率較高,年投資利潤(rùn)率平均在13%以上。從自有資金動(dòng)態(tài)盈利角度看,項(xiàng)目也積極可行,項(xiàng)目自有資金稅前和稅后的財(cái)務(wù)凈現(xiàn)值均大于零,稅前和稅后的財(cái)務(wù)內(nèi)部收益率均大于期望收益率。此外,從階段性建設(shè)經(jīng)營(yíng)期來(lái)看,從本項(xiàng)目以上的幾個(gè)動(dòng)態(tài)指標(biāo)來(lái)看,故從自有資金動(dòng)態(tài)盈利角度分析,本項(xiàng)目是可行的。從風(fēng)險(xiǎn)評(píng)價(jià)角度看,該項(xiàng)目保本點(diǎn)比較低,說(shuō)明本項(xiàng)目有很強(qiáng)的抗風(fēng)險(xiǎn)能力。
[Abstract]:In recent years, real estate projects in China have developed rapidly. For real estate investors, it is particularly important to study the financial evaluation of real estate projects before investment and construction.Are real estate project investors are very concerned about the problem.Real estate is an industry with large amount of capital investment, long payback period, high policy dependence and great contribution to GDP.In the face of the country's strict macro-control policy, how to do a good job in the financial evaluation of real estate development project is a subject worthy of further discussion.Scientific and reasonable financial evaluation of real estate projects can help investors effectively avoid financial risks, reduce the loss of interest arising from investment failure, and ensure the smooth construction of the project.Under the condition of market economy, the project financial management is very important to the real estate enterprises. Whether the project financial management is effective or not is directly related to the economic benefits of the real estate enterprises, and even to the survival and development of the real estate enterprises.This article takes Shouguang modern Jiayuan real estate project as the research object, carries on the financial appraisal research to this real estate project, provides the reference basis for the investor, but also provides the beneficial enlightenment for the other real estate development project.This paper is divided into six parts, the first part is the introduction part, including the research background and significance, the main contents and research methods, the domestic and foreign research status and development trends, technical routes and innovation points.The second part is related concepts of project financial evaluation, including the content of project financial evaluation, the influence factors and methods of project financial evaluation.The third part is the project profile and investment and financing estimation, including Shouguang real estate market overview, project profile, market demand analysis, project investment estimation and financing.The fourth part is the evaluation part of the profitability of Shouguang modern Jiayuan real estate project, including project investment project financial data, project profit and loss research, project cash flow research, project profitability evaluation.The fifth part is the evaluation part of Shouguang modern Jiayuan real estate project solvency, including project solvency evaluation, project uncertainty analysis and so on.The last part is the conclusion.The research shows that the construction of modern Jiayuan real estate project in Shouguang city accords with the national industrial policy and the industry development plan of Shandong province.After the completion of the project, can bring a great role for the local economy.Although the project has some financial risks, it is positive and feasible in general. Especially from the point of view of investment profit margin, the investment profit margin of lease period is lower, but the investment profit margin of resale year is higher.The average annual investment profit margin is over 13%.From the point of view of dynamic profit of private funds, the project is also active and feasible. The financial net present value of the project before and after tax is greater than zero, and the financial internal rate of return before and after tax is higher than the expected rate of return.In addition, from the stage of construction operation period, from the above several dynamic indicators of the project, so from the point of view of the dynamic profit of its own funds, the project is feasible.From the point of view of risk evaluation, the capital preservation point of the project is relatively low, which indicates that the project has strong ability to resist risks.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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