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对于政企合作投资BT项目的可行性研究报告而言,现行法规尚未明确其财务分析内容。本文通过研究现有政府投资项目的财务分析规定,根据政企合作投资的特点,提出应先拟定政企财务投入金额,再计算项目累计净现金流ANC、项目整体财务指标ICR、DSCR、LOAR和项目企业财务指标FIRR的方案;并指出应确保各项指标处于合理范围,否则应调整政企财务投入比例。本文以学生公寓项目为例,具体介绍了政企合作BT项目的财务分析过程,对可行性研究报告的编制和审批具有借鉴意义。
For the government-enterprise cooperation in the BT project feasibility study report, the current laws and regulations have not yet clear the contents of the financial analysis. Based on the analysis of the financial analysis of the existing government investment projects, according to the characteristics of the cooperation between government and enterprises, this paper proposed that the amount of financial investment should be worked out first, then the total net cash flow ANC, the project overall financial indicators ICR, DSCR, LOAR and Project financial indicators FIRR program; and pointed out that the indicators should ensure that a reasonable range, or should adjust the proportion of financial investment between government and enterprises. This article takes the student apartment project as an example, introduces the financial analysis process of the project of cooperation between government and enterprises, and makes reference to the compilation and approval of the feasibility study report.