冶金矿山建设项目不同还款模式下财务生存能力分析  

Financial viability analysis of different repayment modes for metallurgical mine construction project

作　　者：曲首成 付迎新 毛雁 

机构地区：[1]长春黄金设计院

出　　处：《黄金》2012年第7期1-5,共5页Gold

摘　　要：财务生存能力分析即资金平衡分析是建设项目财务评价中的重要项目,是对建设项目资金来源与占用关系全貌进行的一种分析,通过对拟建项目财务现金流量表进行分析,判定项目资金来源与占用关系的静态特征和动态趋势,从而判断建设项目的财务生存能力。然而,在不同还款模式下,财务生存能力分析有所差别,以某矿山为例,选择3种不同还款模式,矿山应结合项目自身特点,选择适合的还款方式,进行合理的财务生存能力分析。Financial viability analysis, i.e. funds balance analysis, is an important process in financial appraisal of mine construction, which overall analyzes the relations between financial sources and financial employment. Static characteristics and dynamic trends of relations between financial sources and financial employment are judged by ana- lyzing the cash flow table of planned construction projects, and thus the financial viability of the project is concluded. The financial viability varies with different modes of repayment. Taking a mine for example, the paper lists 3 modes of repayment for it and suggests that mines should combine its particular characteristics, select suitable ways to repay and conduct reasonable financial viability analysis.

关 键 词：财务生存能力分析 净现金流量 偿债方式 

分 类 号：F407.1[经济管理—产业经济]