建设项目经济评价问题探讨  

Discussion on issues in economic evaluation of construction project

作　　者：刘畅[1] 张婷婷[1] 李冬嵬[1] LIU Chang;ZHANG Ting-ting;LI Dong-wei(Beijing Polytechnic College,Beijing 100042,China)

机构地区：[1]北京工业职业技术学院,北京100042

出　　处：《煤炭工程》2020年第4期177-180,共4页Coal Engineering

摘　　要：建设项目经济评价是项目前期工作的重要内容,评价过程中涉及到的利息资本化或费用化、经济评价指标所得税前或所得税后选择、增值税(进项税额)抵扣与固定资产关系等内容会给经济评价工作者造成一定的困惑,进而对经济评价的合理性和准确性造成一定的影响。为此,文章从指标概念、原理分析和计算过程等方面对上述几个问题进行分析,为理解相关指标和进行建设项目经济评价提供借鉴。Economic evaluation of construction projects is an important part of the pre-project work.During the evaluation,the capitalization or expenditure of interest,the choice of economic evaluation index before or after income tax,and the relationship between VAT and fixed assets will cause certain confusion to economic evaluation workers,and affect the rationality and accuracy of economic evaluation.Therefore,the above problems are analyzed from index concept,analysis principle and calculation process,so as to provide reference for understanding relevant indicators and economic evaluation of construction projects.

关 键 词：建设项目 经济评价 借款利息 资本化 费用化 所得税 增值税 

分 类 号：TD-05[矿业工程]