为了实现我国节能减排、提高能源利用效率,国家将大力发展分布式冷热电

联供项目。随分布式冷热电联供项目规模化发展,做好项目财务评价,加强固定

资产投资宏观调控、提高投资决策的科学化水平显得非常重要。本文回顾了项目

财务评价发展历程以及我国项目财务评价发展状况。在充分研读项目财务评价文

献的基础上,同时对当前项目财务评价体系及评价指标进行分析,结合分布式冷

热电联供项目的特点,构建了适合项目的财务评价体系并对部分评价指标进行追

加和改进。文章详细分析分布式冷热电联供项目财务数据的测算与取得,在此基

础上根据构建的财务评价体系和改进的评级指标对项目进行深入分析评价,同时

通过引入清洁发展机制(CDM)对项目效益进行再评价,为分布式冷热电联供项目

快速健康发展提供科学、合理的投资决策。最后通过具体分布式冷热电联供项目

对财务评价体系进行实证分析研究。

关键词:冷热电联供项目,财务评价,指标改进,效益再评价

Abstract

In order to achieve energy conservation and emissions reduction, improve the

efficiency of energy utilization in our country, government will vigorously develop the

distributed total energy system (TES) for the combined cooling, heating, and power

(CCHP). With the scale development of TES and CCEP, it is very important to do

program financial affairs estimation well in order to strengthen the macroeconomic

regulation and control of investment in fixed assets, to raise the level of scientific

investment decisions. This thesis paper reviews the history and development of the

project financial affairs estimation. Based on a full study of relevant literature about

project financial affairs estimation, analysis of current project financial affairs

estimation system, and combination of characteristics of TES for CCHP, this thesis

paper try to work out the proper project financial affairs estimation system and make

amelioration and super-addition to some assessment criteria. This thesis paper will make

detailed analysis of the measure and obtain of data of TES for CCHP. This thesis paper

is going to make an in-depth analysis of the project based on the construction of

financial evaluation system and the improved the rating criteria, at the same time make

reassessment about the project benefits through the introduction of clean development

mechanism (CDM), in order to provide scientific and reasonable investment decisions

for the rapid and sound development of TES for CCHP. Then the thesis will make

empirical analysis study about through detailed financial assessment about TES for

CCHP.

Key wordstThe distributed total energy system (TES) for the combined cooling,

heating, and power (CCHP), financial affairs assessment, criteria

amelioration, benefit revaluation

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