本文關(guān)鍵詞：天津液化天然氣接收站建設(shè)項(xiàng)目財(cái)務(wù)評價(jià)研究　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著改革開放幾十年來中國經(jīng)濟(jì)的飛速發(fā)展,中國對各種能源的消耗量也越來越大,而中國目前尚不能完全靠擴(kuò)大國內(nèi)生產(chǎn)和運(yùn)輸石油、天然氣和煤炭的方式滿足經(jīng)濟(jì)高速發(fā)展對能源的需求,因此必須依靠進(jìn)口能源來滿足未來的需求。近幾年中國進(jìn)口能源最快捷和可行的方式就是通過海運(yùn)進(jìn)口石油和液化天然氣,尤其是通過東部沿海省份海岸線管道進(jìn)口。天津、北京、河北、山東及周邊地區(qū)是環(huán)渤海經(jīng)濟(jì)的重要組成部分,這些地區(qū)對進(jìn)口天然氣的需求量很大并且需求量在逐年增加,天津是京津唐經(jīng)濟(jì)發(fā)展的強(qiáng)大推動(dòng)力,擁有條件良好的港口碼頭,區(qū)位優(yōu)勢非常明顯,具備建設(shè)液化天然氣(LNG)接收站的條件。本論文可分為三個(gè)部分。第一部分主要介紹了項(xiàng)目財(cái)務(wù)評價(jià)的理論基礎(chǔ),包括項(xiàng)目評價(jià)的概念、作用和流程,重點(diǎn)介紹了財(cái)務(wù)評價(jià)的指標(biāo)體系,按照是否考慮資金的時(shí)間價(jià)值、按照指標(biāo)的性質(zhì)、按照財(cái)務(wù)效益分析的目的將這些指標(biāo)分為三類。然后采用按照財(cái)務(wù)效益分析的目的的分類方法,從盈利能力、償債能力、不確定性分析三方面入手對各個(gè)指標(biāo)的具體計(jì)算方法進(jìn)行了介紹,最后介紹了液化天然氣接收站項(xiàng)目財(cái)務(wù)評價(jià)的特點(diǎn)。第二部分主要對天津LNG接收站建設(shè)項(xiàng)目所面臨的市場需求進(jìn)行預(yù)測分析。首先說明該項(xiàng)目的規(guī)劃規(guī)模和市場定位,運(yùn)用消費(fèi)系數(shù)法對LNG接收站項(xiàng)目各年在各個(gè)市場上的需求量進(jìn)行預(yù)測。然后結(jié)合該項(xiàng)目的可供資源供給進(jìn)行項(xiàng)目的供需平衡分析,得出各資源點(diǎn)的天然氣供應(yīng)量不能完全滿足市場需求量,因此天津LNG接收站建設(shè)項(xiàng)目存在建設(shè)的市場空間的結(jié)論。最后根據(jù)供需結(jié)果對客戶的可承受氣價(jià)進(jìn)行分析和價(jià)格彈性分析。第三部分對該項(xiàng)目進(jìn)行財(cái)務(wù)分析和評價(jià),首先建立起LNG項(xiàng)目財(cái)務(wù)評價(jià)的體系,然后進(jìn)行項(xiàng)目的投資估算和資金籌措分析,得出項(xiàng)目的投資總額、借貸資金規(guī)模、建設(shè)期利息等。最后進(jìn)行項(xiàng)目的財(cái)務(wù)分析和評價(jià),先對項(xiàng)目計(jì)算期內(nèi)的營業(yè)收入和成本費(fèi)用進(jìn)行估算,據(jù)此制作現(xiàn)金流量表、利潤分配表、資產(chǎn)負(fù)債表等報(bào)表,并用IRR、NPV、投資回收期、資產(chǎn)負(fù)債率、盈虧平衡點(diǎn)等指標(biāo)分析項(xiàng)目的財(cái)務(wù)可行性,從各項(xiàng)指標(biāo)來看均得出該項(xiàng)目財(cái)務(wù)上具有很高的可行性的結(jié)論。
[Abstract]:With the rapid development of China's economy in the past decades of reform and opening up, China has been consuming more and more energy resources, but at present China cannot rely entirely on expanding domestic production and transportation of oil. Natural gas and coal meet the rapid growth of the economy to meet the demand for energy. Therefore, we must rely on imported energy to meet future needs. In recent years, the quickest and feasible way for China to import energy is to import oil and liquefied natural gas by sea. Tianjin, Beijing, Hebei, Shandong and surrounding areas are important parts of the Bohai Sea economy. The demand for imported natural gas in these areas is very large and the demand is increasing year by year. Tianjin is a powerful driving force for the economic development of Beijing-Tianjin-Tang Dynasty. This paper can be divided into three parts. The first part mainly introduces the theoretical basis of project financial evaluation, including the concept, role and process of project evaluation. This paper mainly introduces the index system of financial evaluation, according to whether to consider the time value of funds, according to the nature of the indicators. According to the purpose of financial benefit analysis, these indicators are divided into three categories. Then the classification method according to the purpose of financial benefit analysis is adopted, from profitability, solvency. The concrete calculation methods of each index are introduced in three aspects of uncertainty analysis. Finally, the characteristics of financial evaluation of LNG receiving station project are introduced. The second part mainly forecasts and analyzes the market demand of Tianjin LNG receiving station construction project. Market orientation. The consumption coefficient method is used to predict the demand of LNG receiving station project in each market year, and then the supply and demand balance of the project is analyzed in combination with the available resources supply of the project. It is concluded that the natural gas supply at each resource point can not completely meet the market demand. Therefore, the conclusion that there is market space for the construction of Tianjin LNG receiving station is concluded. Finally, according to the results of supply and demand, the price elasticity and the price elasticity of the customer are analyzed. The third part is the financial analysis of the project. And evaluation. Firstly, the financial evaluation system of LNG project is established, then the investment estimation and financing analysis of the project are carried out, and the total investment of the project and the scale of the loan funds are obtained. Finally, the financial analysis and evaluation of the project are carried out, and the operating income and cost are estimated in the calculation period of the project, according to which the cash flow statement, profit distribution statement, balance sheet and other statements are made. The financial feasibility of the project is analyzed by using IRRX NPV, investment payback period, asset-liability ratio, breakeven point and so on, and the conclusion that the project has high financial feasibility is obtained from the point of view of each index.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F406.7

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