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自1985年5月水电部农电司颁发试行《小水电经济评价暂行条例》以来,收到了各地来信询问关于社会经济分析与企业财务分析中几个主要指标的含义及其区别。现将个人对《条例》的理解阐述于后,供参考。一、概念的区别社会经济分析是从全社会或国民经济的角度,根据工程投资和取得的国民收入的净增值,分析其相互影响,进行评价工程方案的社会经济合理性。企业财务分析是从企业核算单位的角度,根据企业本身的实际收支,来分析评价工程方案的财务现实可行性。工程经济评价中,一般应先作社会经济
Since May 1985, the Ministry of Rural Water and Electricity of the Ministry of Water Resources issued the “Interim Regulations on the Evaluation of Small Hydropower Hydropower Economics”. It has received letters from various places asking about the meanings and differences of several major indicators in socio-economic analysis and corporate financial analysis. The individual’s understanding of the “Regulations” is now elaborated for reference. First, the difference between concepts Socio-economic analysis is from the perspective of the whole society or the national economy, according to the net value of the project investment and the national income obtained, analyze their mutual influence, and evaluate the social and economic rationality of the project plan. Corporate financial analysis is from the perspective of the enterprise accounting unit, according to the actual income and expenditure of the enterprise itself, to analyze the financial feasibility of the evaluation project program. In the evaluation of engineering economics, social economy should generally be used first