摘要
随着我国社会主义市场经济体制改革的不断深化，关于项目建设投资的活动
已然渗透到社会的各个方面，其中最为显著的变化在于投资主体已经从政府转变
为多元化投资。对项目投资决策来说，一个项目是否值得投资是要在多项分析基
础上综合决定的，而项目财务评价就是项目投资辅助决策的重要内容。对项目进
行财务评价分析，已经成为项目投资决策的必要程序，只有在财务上可行的项目，
才可能进行项目投资。本研究的研究对向是株洲云龙示范区云田片区新型城镇化
建设项目，作为推进城镇化的建设项目，本研究在对项目的盈利能力、偿债能力
等关键财务指标进行计算的同时，为项目的投资建设提出了更为合理化的政策建
议，以期能为项目的顺利推进提供帮助

本研究首先对财务评价的相关概念和理论进行了梳理，并总结了当前主要的
财务评价内容和方法，对相关财务评价指标的推导和计算进行了详细说明，并在
此基础上对株洲云龙示范区云田片区新型城镇化建设项目的财务评价进行了研
究。具体包括以下几个方面：一是对项目提出的背景和项目本身进行了介绍，并
指出项目建设的必要性；二是在对相关基础数据的整理与分析的基础上，对项目
的总成本费用、期间费用、收入和税金等进行了系统分析；三是对项目的整体投
资、资金来源与结构进行了反洗，并梳理了项目的相关财务报表，在此基础上完
善了对项目盈利能力和偿债能力的考察。四是对项目的不确定性因素进行了分
析，并对项目的风险识别与规避提出了政策建议。通过研究认为，项目的推进虽
然存在一定的不确定性，但是在具体操作上是可行的，各项财务指标表现良好，
项目建设能带来良好社会效益的同时也能带来一定的经济效益

本研究通过对株洲云龙示范区云田片区新型城镇化建设项目的财务评价研
究，对项目的相关投资决策提供了科学的支撑依据，不仅对项目今后的推进具有
指导作用，也能为其他相关投资建设项目提供财务评价方面的参考

关键词：投资建设；财务评价；风险控制III
Abstract
With the gradual deepening of the reform of the market economy system, the
investment activities have penetrated into every aspect of the social economic
activities, and the investment subject has changed from the traditional state
investment to the investment subject. For a specific project investment, it is very
necessary to make the investment decision in the early stage, and the feasibility
analysis of the investment project is the key to the decision making process. As the
key content of project feasibility analysis, financial evaluation plays an important role
in the decision-making of investors. This study is to construction project of Zhuzhou
Yunlong demonstration zone Yun Tian area of new towns, as urbanization
construction project, this study calculated at the same time the key financial indicators
of the project&39;s profitability, solvency, project investment and construction and puts
forward more reasonable policy suggestion to provide in order to help the smooth
progress of the project.
In this study, related concepts of financial evaluation and theories, and
summarizes the main contents and methods of financial evaluation, deduction and
calculation of related financial indicators are described in detail. The study of Tian
Zhuzhou Yunlong demonstration zone area of new type urbanization projects and on
the basis of financial evaluation on. Specific include the following aspects: one is to
put forward the project background and project are introduced, and points out the
necessity of project construction; the two is based on the collation and analysis of
relevant data on the basis of the project, the total cost and period expense, income
taxes and the system analysis; three the whole project investment, sources of funds
and the structure of the backwash, and sort out the relevant items in the financial
statements, based on the investigation of the project to improve the profitability and
solvency. The four is to make a profit and loss balance and sensitivity analysis of the
uncertainty of the project, and put forward some policy suggestions on the risk
identification and avoidance of the project. The study shows that, although the project
has some uncertainty, but in the concrete operation is feasible, good performance of
the financial indicators, the project can bring good social benefits but also can bring
certain economic benefits.IV
Based on the cloud field of Zhuzhou Yunlong demonstration zone area of the
new town of financial evaluation of construction projects, provide a scientific basis
for investment decision support related to the project, not only has a guiding role to
promote projects in the future, but also for other related investment construction
project financial evaluation reference.
Key words: investment construction; financial evaluation; risk controlV
目 录
摘要......II
Abstract........III
第 1 章 绪论......1
1.1 研究背景及意义.....1
1.1.1 研究背景.......1
1.1.2 研究意义.......2
1.2 文献综述.....2
1.2.1 国外研究现状........... 2
1.2.2 国内研究现状........... 4
1.3 研究思路、主要内容和方法.........5
1.3.1 研究思路.......5
1.3.2 主要内容.......5
1.3.3 主要研究方法...........6
1.4 创新之处和不足之处......7
1.4.1 创新之处.......7
1.4.2 不足之处.......7
第 2 章 相关理论概述..8
2. 1 项目投资的相关理论.......8
2.1.1 项目投资的概念与构成要素...........8
2.1.2 项目投资和投资项目...........8
2. 2 财务评价的相关理论.....10VI
2.2.1 财务评价的原则与步骤.....10
2.2.2 财务评价的内容.....11
2.2.3 财务评价的方法与作用.....13
2. 3 政府购买服务的相关理论.........15
2.3.1 政府购买服务的概念.........15
2.3.2 政府购买服务的范围.........15
2.3.3 政府购买服务的形式.........16
第 3 章 株洲云龙示范区云田片区新型城镇化建设项目概况....... 18
3.1 项目介绍...18
3.2 项目建设的必要性...........18
3.2.1 推进农业产业现代化的需要.........18
3.2.2 落实国家城镇化战略的需要.........19
3.3.3 提高城镇载体功能的需要........
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