论文部分内容阅读
财务分析是项目可行性研究的一个重要内容。财务分析是按现行财税制度从财务角度分析计算项目的效益、费用、盈利状况及借款偿还能力,以考察项目本身的财务生存能力。但要全面地评价一个项目的可行性,还需从整个国民经济的角度对项目进行国民经济效益的分析,只有把技术分析、财务分析和国民经济效益分析结合起来,才可以比较客观全面地对项目决策作出评价。
Financial analysis is an important part of project feasibility studies. The financial analysis is based on the current fiscal system to analyze the benefits, expenses, profitability, and loan repayment ability of the calculated project from the financial perspective to examine the financial viability of the project itself. However, to comprehensively evaluate the feasibility of a project, it is necessary to analyze the national economic benefits of the project from the perspective of the entire national economy. Only by combining technical analysis, financial analysis, and national economic benefit analysis can we compare objectively and comprehensively. Project decision making evaluation.