本文選題：建設(shè)項(xiàng)目 + 可行性研究��； 參考：《西南財(cái)經(jīng)大學(xué)》2000年碩士論文

【摘要】： 隨著我國投融資體制改革的深入和投資風(fēng)險(xiǎn)約束機(jī)制的建立，建設(shè)項(xiàng)目可行性研究及評(píng)價(jià)工作越來越受到重視，在這種形勢(shì)下，國家計(jì)委和建設(shè)部先后于1987和1993年兩次頒布《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》，對(duì)建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)工作做出了統(tǒng)一規(guī)定，這標(biāo)志著我國建設(shè)項(xiàng)目可行性研究經(jīng)濟(jì)評(píng)價(jià)的理論和方法體系日益完善，保證了投資決策的科學(xué)化、規(guī)范化、程序化，在很大程度上避免了投資決策的失誤。 但是，《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》僅是對(duì)建設(shè)項(xiàng)目可行性研究的一個(gè)綱領(lǐng)性、總括性的要求，具有通用性的特點(diǎn)，不可能也沒有必要對(duì)各種具體情況作出規(guī)定。在實(shí)際工作中，由于各行業(yè)、各項(xiàng)目的具體情況千差萬別，因此要求我們?cè)凇斗椒ㄅc參數(shù)》的基本理論和分析方法指導(dǎo)下對(duì)具體問題作出具體分析與評(píng)價(jià)。本文正是根據(jù)實(shí)際案例的具體情況和特殊性，在《方法與參數(shù)》的基本理論體系和分析框架下，提出“投產(chǎn)期費(fèi)用遞延法”，這也是本文在理論和方法上的創(chuàng)新點(diǎn)所在。 1999年10月，四川西雅肉牛產(chǎn)業(yè)發(fā)展有限公司擬投資興建胚胎移植中心一座，并以此項(xiàng)目申請(qǐng)國家中小企業(yè)科技創(chuàng)新基金。為此，該公司委托四川三山投資咨詢公司對(duì)項(xiàng)目進(jìn)行可行性論證并作可行性研究報(bào)告。受三山公司的委托，本人在信息系趙一錦教授的帶領(lǐng)下，三次前往西雅公司所在地雅安進(jìn)行實(shí)地考查并收集各方面資料，于月底完成了該項(xiàng)目的可行性研究報(bào)告的編制工作。這部分有關(guān)案例寫作的背景內(nèi)容在本文的前言部分進(jìn)行了介紹。 本文的第二部分以實(shí)際上報(bào)的可行性研究報(bào)告為素材，對(duì)建設(shè)項(xiàng)目可行性研究的幾個(gè)重要的環(huán)節(jié)進(jìn)行了闡述、分析與評(píng)論�？紤]WP=3到經(jīng)濟(jì)類畢業(yè)論文的要求，，在引用案例時(shí)對(duì)其進(jìn)行了較大幅度的刪節(jié)和修改，主要是對(duì)技術(shù)評(píng)價(jià)部分進(jìn)行了較大幅度的刪節(jié)，充實(shí)了財(cái)務(wù)評(píng)價(jià)部分的內(nèi)容。由于所謂“投產(chǎn)期費(fèi)用遞延法”的正確性和合理性尚有待探討和驗(yàn)證，為避免給項(xiàng)目申報(bào)帶來不利影響，在實(shí)際上報(bào)的可行性研究報(bào)告中并未使用，但案例中所采用的方法根據(jù)案例特殊性對(duì)通用方法進(jìn)行了調(diào)整。 在該報(bào)告編寫之初，本人原擬完全按照《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》及《科技型中小企業(yè)技術(shù)創(chuàng)新基金項(xiàng)目可行性研究報(bào)告編制提綱》的要求進(jìn)行經(jīng)濟(jì)評(píng)價(jià)部分的編寫，但很快遇到了問題。問題是由本項(xiàng)目的特殊性帶來的，本項(xiàng)目的特殊性在于項(xiàng)目產(chǎn)品的生產(chǎn)周期長于一個(gè)會(huì)計(jì)核算期，由此主要帶來三個(gè)問題：一是在項(xiàng)目流動(dòng)資金的估算上，由于本項(xiàng)目投產(chǎn)期內(nèi)無產(chǎn)出，實(shí)際上資金無法流動(dòng)，因此不能按照《方法與參數(shù)》所要求的分項(xiàng)詳細(xì)估算法計(jì)算；二是損益表中對(duì)利潤的計(jì)算上，由于項(xiàng)目實(shí)施后投產(chǎn)期內(nèi)無產(chǎn)出，產(chǎn)品銷售成本為零，因此這兩年的虧損額僅為期間費(fèi)用損失，不能按照《方法與參數(shù)》上所要求的模式進(jìn)行計(jì)算；三是對(duì)投產(chǎn)期折舊的處理上，在通常情況下，折舊額作為一項(xiàng)非負(fù)現(xiàn)的費(fèi)用，形成項(xiàng)目投產(chǎn)后各年的一項(xiàng)資金來源，但本項(xiàng)目由于投產(chǎn)期內(nèi)無產(chǎn)出，僅有計(jì)入期間費(fèi)用的折舊才應(yīng)形成資金來源。由于存在這三個(gè)問題，就必須相應(yīng)地對(duì)流動(dòng)資金估算表、借款還本付息表、損益表、資金來源與運(yùn)用表、資產(chǎn)負(fù)債表、現(xiàn)金流量表的內(nèi)容進(jìn)行調(diào)整以符合實(shí)際，這就必然造成報(bào)告使用人理解困難。 若進(jìn)一步進(jìn)行深入分析，我們可以看到，將項(xiàng)目投產(chǎn)期發(fā)生的費(fèi)用計(jì)入期間費(fèi)用是欠妥的。根據(jù)配比原則，企業(yè)當(dāng)期發(fā)生的費(fèi)用應(yīng)該與當(dāng)期收入相配比，而由于本項(xiàng)目生產(chǎn)周期太長，項(xiàng)目實(shí)施后投產(chǎn)期內(nèi)沒有產(chǎn)出，故沒有收入，因此投產(chǎn)期內(nèi)發(fā)生的費(fèi)用不應(yīng)該WP=4在發(fā)生的當(dāng)期予以確認(rèn)。又根據(jù)劃分收益性支出和資本性支出的原則，投產(chǎn)期內(nèi)發(fā)生的費(fèi)用應(yīng)屬于資本性支出，因此，將其計(jì)入遞延資產(chǎn)在受益期內(nèi)平均攤銷較為妥當(dāng)。 循著這樣的思路，為解決以上的問題，本人提出了“投產(chǎn)期費(fèi)用遞延法”。本項(xiàng)目投產(chǎn)期具有以下特點(diǎn)：一方面，在這一時(shí)期正常生產(chǎn)得以進(jìn)行，具有一般項(xiàng)目投產(chǎn)期的某些特征；另一方面，在此期間，雖然已投產(chǎn)，但達(dá)產(chǎn)比例為零，因此僅有資金的投入而無產(chǎn)出，又具有建設(shè)期的某些特征�！巴懂a(chǎn)期費(fèi)用遞延法”的核心內(nèi)容是將該項(xiàng)目建設(shè)期和投產(chǎn)期內(nèi)的所有支出均列為資本性支出，計(jì)入項(xiàng)目投資：將建設(shè)期內(nèi)與固定資產(chǎn)購建相關(guān)的支出計(jì)入固定資產(chǎn)，將建設(shè)期內(nèi)發(fā)生的開辦費(fèi)和投產(chǎn)期內(nèi)的期間費(fèi)用計(jì)入遞延資產(chǎn)，將土地使用費(fèi)和技術(shù)轉(zhuǎn)讓費(fèi)等計(jì)入無形資產(chǎn)，將投產(chǎn)期內(nèi)發(fā)生的生產(chǎn)成本計(jì)入存貨價(jià)值。 “投產(chǎn)期費(fèi)用遞延法”名稱為本人杜撰，其內(nèi)容在《方法與參數(shù)》和各類相關(guān)教材與文獻(xiàn)中未有訴及，為本文創(chuàng)新。有關(guān)投產(chǎn)期費(fèi)用遞延法的提出和理論闡述構(gòu)成本文第三部分的第一章。 第三部分的第二章具體運(yùn)用“投產(chǎn)期遞延法”進(jìn)行本項(xiàng)目的財(cái)務(wù)評(píng)價(jià)，為避免重復(fù)，僅將其與案例中方法不同的部分進(jìn)行了闡述，本章的寫作目的在于舉例說明該方法的運(yùn)用。 第三部分的第三章將案例中的方法和“投產(chǎn)期費(fèi)用遞延法”的計(jì)算結(jié)果及合理性進(jìn)行了比較論述。
[Abstract]:With the deepening of China ' s investment and financing system reform and the establishment of investment risk restriction mechanism , the feasibility study and evaluation of construction projects have been paid more and more attention . In this situation , the State Planning Commission and the Ministry of Construction have promulgated the economic evaluation methods and parameters of the construction project twice in 1987 and 1993 . The theory and method system of the economic evaluation of the feasibility study of the construction project has been perfected , which has ensured the scientific , standardized and programmed investment decision - making and largely avoided the error of investment decision - making .









However , the methods and parameters of economic evaluation of construction projects are only a dimension of the feasibility study of construction projects , the requirements of the general nature , and the characteristics of generality . In practice , it is impossible to make specific analysis and evaluation of the specific problems under the guidance of the basic theory and analysis methods of the methods and parameters . In this paper , it is based on the actual situation and particularity of the practical cases , and puts forward the " deferred payment method " under the guidance of the basic theory and analysis framework of the empirical method and the parametric approach , which is also the innovation point in theory and method .









In October 1999 , Sichuan Siya Beef Cattle Industry Development Co . , Ltd . intends to invest in the construction of an embryo transfer center and apply to the National Small and Medium - sized Enterprise Science and Technology Innovation Fund in this project . To this end , the company commissioned Sichuan Sanshan Investment Consulting Co . , Ltd . to conduct a feasibility study on the project and make a feasibility study report .









In the second part of this paper , the paper expounds , analyzes and comments on several important links of the feasibility study of construction project . It takes into account the requirement of WP = 3 to economics graduation thesis , and makes a great deal of deletion and modification to the technical evaluation part . The correctness and rationality of the so - called " deferred expenses deferred method " are still to be discussed and verified . In order to avoid the adverse effect of the project application , the method adopted in the case is adjusted according to the particularity of the case .









In the beginning of the preparation of the report , I prepared the economic evaluation part according to the requirements of the economic evaluation method and the parameters of the project and the feasibility study report of the technical innovation fund project of scientific and technological type . The problem is brought about by the particularity of the project . The particularity of the project lies in that the production period of the project product is longer than one accounting period , which mainly brings three problems : firstly , the production period of the project product is longer than one accounting period , so that the fund cannot flow , so that the method can not be calculated according to the detailed estimation method required by the method and parameters ;
2 is the calculation of profit in the income statement , and the cost of product sales is zero due to no output during the production period after the implementation of the project ; therefore , the loss amount for the two years is only the period cost loss , and cannot be calculated according to the mode required by the method and the parameters ;
3 . In the normal circumstances , the depreciation amount shall be regarded as a non - negative current expenses for the treatment of the depreciation of the production period . However , since there are no output during the production period , the fund source shall be formed only for the depreciation included in the period expense . As a result of the three problems , it is necessary to adjust the contents of the current fund estimation table , the loan repayment principal and interest statement , the income statement , the source of funds and the application form , balance sheet and cash flow statement to meet the actual conditions , which will inevitably cause the report to be difficult to understand .









If further in - depth analysis is conducted , we can see that the expenses incurred during the production period of the project are not due . According to the proportion principle , the expenses incurred during the production period should be matched with the current income , and the expenses incurred during the production period should not be confirmed when the production cycle of the project is too long , so that the expenses incurred during the production period should not be recognized in the current period .









Based on such thinking , in order to solve the above problems , I put forward the " deferred expenses deferred method " . This project has the following characteristics : on the one hand , the normal production in this period can be carried out , which has certain characteristics of the production period of the general project ;
On the other hand , during this period , although the production proportion is zero , the production proportion is zero , so only the investment of the funds is not output , and there are certain characteristics of the construction period . The core content of the deferred expenses deferred method is that all the expenses incurred during the construction period and the production period of the project are included in the fixed assets . During the construction period , the expenses incurred during the construction period and the period during the production period are included in the deferred assets , the land use fees and the technology transfer fees are included in the intangible assets , and the production cost incurred during the production period is included in the inventory value .









The name of the " deferred charges deferred method " is written by himself . The contents of this paper are in accordance with the methods and parameters of production and various relevant textbooks and documents . It is the innovation of this paper . The introduction and the theory of the deferred method about the production period constitute the first chapter of the third part of this paper .









The second chapter of the third part describes the financial evaluation of the project in detail by using the " deferred deferred method " , which is to avoid repetition and only explain the different parts of the method in the case . The purpose of this chapter is to illustrate the application of this method .









Chapter 3 of the third part compares the calculation result and the rationality of the method in the case and the deferred method of putting into production period .

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2000
【分類號(hào)】：F062.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 沈文鋼;;淺析環(huán)境工程技術(shù)經(jīng)濟(jì)評(píng)價(jià)相關(guān)理論[J];科技資訊;2007年21期

相關(guān)博士學(xué)位論文 前1條

1 顏興中;中國公辦普通高�；窘ㄔO(shè)項(xiàng)目前期管理研究[D];中南大學(xué);2011年

相關(guān)碩士學(xué)位論文 前1條

1 吳涓涓;生物島封閉式垃圾自動(dòng)收集系統(tǒng)可行性分析[D];華南理工大學(xué);2010年

本文編號(hào)：1783608