目  录
1  绪 论······························································································································ 1
1.1  建设项目经济评价的概念······························································································· 1
1.2  建设项目经济评价应遵循的基本原则··············································································· 3
1.3  建设项目经济评价在我国的发展历程··············································································· 4
1.4  项目决策程序················································································································ 5
复习思考题·························································································································· 9
2  项目决策分析与评价的主要内容······················································································ 10
2.1  建设项目周期·············································································································· 10
2.2  投资机会研究·············································································································· 12
2.3  初步可行性研究··········································································································· 13
2.4  可行性研究················································································································· 14
2.5  项目申请报告·············································································································· 18
2.6  项目评估与决策··········································································································· 22
复习思考题························································································································ 25
3  投资估算······················································································································· 26
3.1  投资估算概述·············································································································· 26
3.2  建设投资估算·············································································································· 30
3.3  建设期利息估算··········································································································· 44
3.4  流动资金估算·············································································································· 45
3.5  建设项目总投资与分年投资计划···················································································· 49
复习思考题························································································································ 50
4  融资方案与资金使用计划分析·························································································· 52
4.1  融资主体···················································································································· 52
4.2  融资方式···················································································································· 53
4.3  项目资本金的筹措······································································································· 56
4.4  债务资金筹措·············································································································· 59
4.5  项目融资···················································································································· 71
4.6  融资方案分析·············································································································· 81
4.7  项目总投资使用计划与资金筹措表编制·········································································· 91
复习思考题························································································································ 91
5  财务效益与费用估算······································································································· 93
5.1  财务效益与费用估算概述······························································································ 93
5.2  营业收入与补贴收入的估算·························································································· 97
5.3  总成本费用估算··········································································································· 99
5.4  相关税金的估算········································································································· 109
5.5  财务效益与费用要素和估算表的相互联系····································································· 112
复习思考题······················································································································· 113
6  财务分析····················································································································· 117
6.1  财务分析概述············································································································ 117
6.2  融资前财务分析——盈利能力分析··············································································· 122
6.3  融资后财务分析········································································································· 127
6.4  非经营性项目财务分析······························································································· 135
6.5  财务分析案例············································································································ 136
复习思考题······················································································································· 147
7  经济费用效益分析········································································································ 148
7.1  经济费用效益分析概述······························································································· 148
7.2  经济费用和效益的识别······························································································· 150
7.3  经济费用和效益分析参数···························································································· 151
7.4  影子价格的确定········································································································· 153
7.5  经济费用效益分析报表和指标····················································································· 157
复习思考题······················································································································· 159
8  不确定性分析与风险分析······························································································ 161
8.1  盈亏平衡分析············································································································ 161
8.2  敏感性分析··············································································································· 167
8.3  风险分析··················································································································· 176
复习思考题······················································································································· 190
9  项目后评价·················································································································· 191
9.1  项目后评价概述········································································································· 191
9.2  项目后评价的作用及原则···························································································· 194
9.3  项目后评价的范围与内容···························································································· 196
9.4  项目后评价的方法与程序···························································································· 200
复习思考题······················································································································· 203
10  公路建设项目经济评价································································································ 204
10.1  公路建设项目经济评价的特点···················································································· 204
10.2  经济费用效益分析···································································································· 206
10.3  财务分析················································································································· 219
10.4  经济费用效益分析案例····························································································· 227
复习思考题······················································································································· 232
11  房地产开发项目经济评价····························································································· 233
11.1  房地产项目经济评价的特点······················································································· 233
11.2  房地产开发项目经济评价案例···················································································· 243
复习思考题······················································································································· 257
参考文献·························································································································· 258