基于IRR评价的超高层项目可行性研究  

Feasibility Study of Super High-rise Projects Based on IRR Evaluation

作　　者：张翱翔 刘雪超 ZHANG Aoxiang;LIU Xuechao(Guangzhou Rural Commercial Bank Co.,Ltd,Guangzhou 510000,China)

机构地区：[1]广州农村商业银行股份有限公司,广东广州510000

出　　处：《建筑经济》2022年第S01期402-407,共6页Construction Economy

摘　　要：根据《建设项目经济评价方法与参数》(第三版)文件内容,项目投资财务收益率IRR作为考核建设项目财务盈利能力的主要动态评价指标,充分反映项目投资收益能承受的货币贬值、通货膨胀的能力及项目操作过程中抗风险能力。采用典型案例研究综合建设项目各项建设成本组成及计算方法,编制建设项目成本盈利预测表和未来现金流量表,探索该类工程IRR财务评价计算模型,为建设项目盈利能力测算工作提供参考。According to the content of the document“Economic Evaluation Methods and Parameters of Construction Projects”(Third Edition),the project investment financial return rate(IRR),as the main dynamic evaluation index for assessing the financial profitability of construction projects,fully reflects the currency depreciation and inflation that the project investment income can bear,and anti-risk ability in the process of project operation.This paper uses typical cases to study the composition and calculation methods of various construction costs of comprehensive construction projects,prepare construction project cost profit forecast table and future cash flow statement,explore the calculation model of IRR financial evaluation of such projects,and provide reference for construction project profitability measurement.

关 键 词：折现率 投资估算 成本盈利预测表 现金流量表 IRR测算模型 

分 类 号：F285[经济管理—国民经济]