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摘 要
本文运用现代企业管理理论，根据商业计划书编制的要求，首先对 YHL 休闲养老
项目所在城市的经济发展状况进行了分析预测，再运用波特的竞争战略理论分析了当地
房地产市场和竟争态势，接着运用 SWOT 矩阵分析法确定了公司的竞争优势、目标市
场定位、盈利模式和开发建设方案，最后分别对开发建设方案实施所需的资金需求进行
分析和阐述，编制计算相关的财务报表和净现值、内部投资报酬率等投资评价指标，并
在进行敏感度分析与风险分析之后给出了决策建议。

研究表明：位于中国广东省湛江市遂溪的 YHL 养老休闲项目，地理位置优越，交
通便利，有丰富的水资源及原生态景观资源，是国内为数不多、得天独厚的集养老养生、
休闲旅游、商务运动、度假居住等复合功能于一体的高端生态旅居园区，项目建成后将
成为具有较强辐射能力和带动能力的区域文化经济中心的一部分，形成一定的区域优
势，促进整个地区的良性发展，促进当地现代综合服务业等相关产业的发展；提高当地
民众长远收入水平，提高生活水平，增加收入；提高社会对养老问题的重视，解决部分
老人养老问题，推动中国养老事业发展，促进社会经济健康发展。

结论表明，本项目具有较好的社会经济效益和良好的投资回报收益。

关键字：项目；分析；结论Abstract
In this paper, the plan was made based on modern enterprise management theory, and to
meet the requirements of business plan preparation. First, the plan forecasted the economic
situation of the city where the YHL leisure pension project located. The Porter's theory of
competitive strategy was used on analyzing the local real estate market and the competitive
situation. Then the SWOT matrix analysis method was used, which was to determine the
company's competitive advantage, target market, profit model, and the development and
construction plans. Finally, the plan analyzed and elaborated the capital needed in the
implementation of the whole program, got the preparation of financial statements and the
related calculation of net present value, internal rate of investment return, and gave some
recommendations on performing sensitivity analysis and risk analysis.
Studies have shown that: YHL pension leisure project located in Suixi， Zhanjiang City,
Guangdong Province, China，is a superior project. This park could be one of a few unique
high-end eco-living park for the old-age health, leisure, business, vacation and other complex
functions reside place, for which have convenient transportation, abundant water resources
and the original ecological landscapes. When the project completed it will become a part of
the cultural and economic center of the region with strong radiation and driving ability. And
also it could promote the healthy development of the whole region, and enhance the level of
local service industry and other industries related. In a long term, it will be help to improve
the local people’s income, enhance their living standard. At the same time, the project could
get great attention of the society to senior people of their pension problems, and settle some
elderly pension problems, which in some way could promote China’s pension business and
the healthy development of the social economy.
Conclusion shows that the project could get good social and economic benefits and the
investors could get good returns from this investment.
keywords：project; analysis; conclusion