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《水利经济计算规范》规定,水利经济计算包括经济分析和财务分析。经济分析是从全社会或国民经济角度,根据工程费用和取得的国民收益,分析、评价工程方案的经济合理性。财务分析是从核算单位的角度,根据核算单位本身的实际收支,来分析、评价工程方案的财务可行性。在《规范》的指导下,水利工程的经济分析发展很快,已有了一套比较成熟的经验。但如何进行水利工程、特别是灌溉工程这类社会效益很大、财务收入不多的工程的财务分析,目前经验还不多,国内出版的一些水利经济专著对这方面的论述也不多,是当前水利经济分析中的一个薄弱环节。本文仅就灌溉工程财务分析方法提出一些初步看法。
The “Water Economic Calculation Standards” stipulates that the economic calculation of water resources includes economic analysis and financial analysis. The economic analysis analyzes and evaluates the economic rationality of the engineering program based on the project cost and the national income obtained from the perspective of the whole society or the national economy. From the perspective of the accounting unit, the financial analysis analyzes and evaluates the financial feasibility of the project plan based on the actual revenue and expenditure of the accounting unit itself. Under the guidance of the “Regulations”, the economic analysis of water conservancy projects has developed rapidly and there has been a set of more mature experiences. However, there are not many current financial experiences on the financial analysis of projects with large social benefits and few financial revenues, such as water conservancy projects, especially irrigation projects. Some domestic water economy monographs do not elaborate on this aspect. A weak link in the current economic analysis of water resources. This article presents only some preliminary views on the financial analysis methods for irrigation projects.