本文選題：財務(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目特殊性的前提下，將投資項目財務(wù)評價的成熟方法應(yīng)用于河北昌泰紙業(yè)公司新建造紙項目財務(wù)綜合評價過程中。以項目前期的相關(guān)資料為依據(jù)，借鑒國內(nèi)外現(xiàn)行的財務(wù)綜合評價理論，對本項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)行了合理的評價與分析，為投資人做出正確的決策提供了依據(jù)。 首先，根據(jù)國內(nèi)外已有研究成果，結(jié)合該項目建設(shè)的基本情況、項目提出的背景及建設(shè)意義、研究范圍、產(chǎn)品方案等，對產(chǎn)品生產(chǎn)規(guī)模與市場需求環(huán)境狀況進(jìn)行簡要分析。 其次，對河北昌泰紙業(yè)公司新建造紙項目概況進(jìn)行了說明，包括項目廠址及建設(shè)條件，項目提出背景及建設(shè)意義，項目涉及范圍以及產(chǎn)品方案、生產(chǎn)規(guī)模及工程范圍，以及市場預(yù)測和擬建規(guī)模；同時，對新建造紙項目從項目主要經(jīng)濟(jì)參數(shù)、項目主要經(jīng)濟(jì)指標(biāo)和項目環(huán)境影響三個方面作了全面而深入的分析，先對項目的財務(wù)方面進(jìn)行了綜合完整的合理評估。 再次，對項目與我國環(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定，并針對它對國民經(jīng)濟(jì)的貢獻(xiàn)程度做了評估，同時識別出項目可能的關(guān)鍵的風(fēng)險類別及其水準(zhǔn)，，并對項目做了不確定性分析。 最后，依據(jù)對該項目的綜合財務(wù)評價分析，概括出項目財務(wù)評價結(jié)論，該項目具有比較好的經(jīng)濟(jì)效益和合理的財務(wù)風(fēng)險，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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.83;F406.7

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