陳千菊 李鵬 劉磊 李薇 高本旺
摘 要: 調查宜昌已建類似項目的各項指標,采用項目類比估算的計算方法,對新建0.33萬hm2獼猴桃基地的項目層面、經營者層面的財務效果進行了分析。結果表明,財務分析項目層面投資效果良好,經營層面項目投資效益不明顯。建議:貫徹誰投資、誰決策、誰受益的投資政策;新建股份公司的投資主體經營模式;增加政府資金補貼比例。綜合行業比較分析、經濟和社會分析結果進行決策項目的可行性。
關鍵詞: 獼猴桃;項目;財務分析
中圖分類號:S663.9 文獻標識碼:A 文章編號:1004-3020(2018)01-0085-04
Financial Analysis of Kiwifruit Industry Project in Yichang
Chen Qianju(1) Li Peng(1) Liu Lei(2,3) Li Wei(2,3) Gao Benwang(2, 3)
(1.Forestry Bureau of Zigui County Yichang 443600;2.Forestry of Institute of Yichang City Yichang 443111;
3.The Technology Research Center for Three Gorges Characteristic Agriculture and Forestry Plant
Breeding Project,China Three Gorges University Yichang 443000)
Abstract: Through the investigation of the similar projects indexes that has built in Yichang and the method of estimation by analogy,this paper analyzed the financial effects of the new 50 thousand mu kiwifruit orchards at the project level and the operator level.Financial analysis results show that the investment effect is good at project level but not obvious at the operational level. Suggestion: Implement the investment policy of who invests, who decides and who benefits;Management mode of new investment entity should build in joint stock company;Increase the proportion of government subsidies.The feasibility of decision-making project is analysed by the comprehensive industry comparative analysis and economic and social analysis results.
Key words: kiwifruit;project;financial analysis
目前獼猴桃產業的發展總體上已經進入產業發展的成熟期,國內在陜、川、黔、豫等地已經形成區域農業主導產業,宜昌是世界獼猴桃栽培的原產地,經過20多年的發展,獼猴桃產業發展還處于產業的萌發階段。根據宜昌市獼猴桃產業發展規劃的建設內容,為了有利于投資主體對產業規模、建設內容、經營模式的決策,我們開展了宜昌市獼猴桃產業項目的項目融資前和融資后財務分析、分散經營者層面的財務分析,為宜昌市獼猴桃產業的發展決策提供參考。
1 項目財務分析基本數據
1.1 項目投資計算方法及價格
項目分析按照建設項目投資估算相關規則進行簡化,項目建設投資估算采取概算法估算,產品及原材料等項目的單價采取綜合單價法估算。固定資產建設期不折舊,經營期采用直線法折舊。
1.2 項目建設規模及進度安排
項目種植基地規模0.33萬hm2,儲藏能力1 000 t儲藏庫100座;……