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水电建设项目的财务评价主要考察项目的盈利能力和清偿能力。在财务评价中,有关资本金占总投资的比例及投入项目的时间安排以尽可能考虑符合实际情况为宜;水电项目初期运行则的银行贷款利息应作为财务费用计入发电成本;水电项目的财务基准收益率应高于现行的银行对电力行业的贷款利率;贷款期限宜按银行的现行规定拟定。
The financial evaluation of hydropower construction projects mainly examines the profitability and liquidity of the project. In the financial evaluation, the proportion of capital in the total investment and the timing of the investment project should be considered as appropriate to meet the actual situation is appropriate; the initial operation of the hydropower project bank loan interest should be included in the cost of finance as a financial cost of generating electricity; The financial benchmark rate of return should be higher than the current bank lending rates for the power industry; the loan period should be drawn up according to the bank’s current regulations.