以污水厂为例探讨建设项目财务评价理论与实践  

Taking Sewage Plant as an Example,the Theory and Practice of Financial Evaluation of Construction Project are Discussed

作　　者：王国富 WANG GuoFu(Architectural Design and Research Institute(Group)Co.,LTD.,Tongji University,Shanghai 200092,China)

机构地区：[1]同济大学建筑设计研究院(集团)有限公司,上海200092

出　　处：《铁路工程技术与经济》2025年第2期67-71,共5页Railway Engineering Technology and Economy

摘　　要：项目经济评价包括财务评价和国民经济评价,财务评价是在国家现行财税制度和价格体系前提下,从项目的角度出发计算项目范围内的财务效益和费用,分析项目的盈利能力、清偿能力等,评价项目财务上的可行性;国民经济评价是在合理配置社会资源的前提下,从国家经济整体利益的角度出发,计算项目对国民经济的贡献。本文以某污水处理厂项目为例浅谈建设项目财务评价的基本理论与操作实践。Project economic evaluation includes financial evaluation and national economic evaluation.Financial evaluation is to calculate the financial benefits and costs within the scope of the project from the perspective of the project,analyze the profitability and solvency of the project,and evaluate the financial feasibility of the project under the premise of the current national fiscal and tax system and price system.National economic evaluation is to calculate the contribution of a project to the national economy from the perspective of the overall interests of the national economy under the premise of reasonable allocation of social resources.This paper takes a sewage treatment plant project as an example to discuss the basic theory and practice of financial evaluation of construction projects.

关 键 词：财务评价 盈利能力 清偿能力 生存能力 污水处理厂 

分 类 号：F275[经济管理—企业管理]