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改扩建项目是在企业原有基础上进行的建设。改扩建项目与原有企业的生产密切相关,一般与生产同时进行,其费用和效益多表现为增量,且识别、计算较为复杂。改扩建项目的经济效益与一般项目类似,电包括微观的财务评价和宏观的国民经济评价两个方面。一、改扩建项目财务效益评价改扩建项目财务效益评价,是指通过有无项目对比,在测算出基础财务数据以后,根据国家现行财税制
Reconstruction and expansion project is built on the original business. The expansion and expansion project is closely related to the production of the original enterprises, and is generally carried out simultaneously with the production. The costs and benefits of the expansion and expansion project are mostly incremental, and the identification and calculation are complicated. The economic benefits of the expansion and expansion project are similar to those of the general project. The electricity includes micro-level financial evaluation and macro-level national economic evaluation. I. Evaluation of the financial benefits of the expansion and expansion project The evaluation of the financial benefits of the expansion and expansion project means that after comparing the projects with or without projects, after calculating the basic financial data, according to the current fiscal and taxation system