无论从国家能源安全、节能减排、产业调整和拉动内需中的任何角度考虑， 未来新能源产业均将高速发展，而锂离子电池行业作为国家政策重点扶持的新能 源产业之一，国家对于项目的技术研发和产业化生产，投入了大量的人力、物力 和财力。为了使我国的锂离子电池在国际上处于领先地位，使项目的投资决策更 加科学化合理化，研究锂电行业特别是处于快速发展的聚合物锂离子电池扩建项 目的经济可行性的分析方法，进行各类固定资产建设投资的有无对比分析，比较 其对经济效益的影响程度，以便进一步完善扩建项目经济评价的理论方法，为聚 合物锂离子电池扩建项目的投资决策提供理论支持和参考依据。 本报告主要分为六大部分来介绍对聚合物锂离子电池扩建项目可行性研究 的理论方法和在实际生产中的应用。第一部分，分析目前国内外的经济发展形势， 说明扩建项目外部环境的可行性；第二部分，分析国内外锂电行业的发展现状及 行业发展趋势，说明锂离子电池行业的可行性；第三部分，介绍企业情况和扩建 项目的背景，分析聚合物锂离子电池扩建项目建设的必要性；第四部分，根据一 般建设项目的可行性研究方法，分析锂电行业扩建项目可行性研究的特点和框 架；第五部分，根据已有建设项目的经济评价特点，研究各类固定资产建设投资 对项目经济性的影响，完善锂电行业扩建项目的经济评价方法；第六部分，结合 公司聚合物锂离子电池扩建项目，归纳总结锂离子电池扩建项目的经济评价方 法，并在实际工作中运用。 关键词：锂离子电池；聚合物；智能手机；经济评价方法；对比分析ABSTRACT In consideration of national energy safety, energy conservation and emission reduction, industrial adjustment and stimulating domestic demand, the new energy industry are to be developed at a high speed in future. And as one of the key new energy industry supported by the state policy, the project technology research and development and industrialization production of Lithium-ion battery industry receives lots of investments in terms of manpower, material resources and financial resources from the country. In order to ensure our country’s lithium-ion battery’s leading position in the world, and make project investment decision-making more scientific and reasonable, the thesis is to research and analyze the economic feasibility study methods for the expansion project of Li-ion battery industry, especially for the rapidly developed Polymer Li-ion battery, and make comparative analysis on all kinds of fixed assets investment, and compare its influence degree on economic benefit, so as to further perfect the economic evaluation theory method for expansion project, in order to provide theoretical support and reference to improve the Polymer Li-ion battery industry expansion project investment decision making. This thesis is mainly divided into six sections to introduce the theoretical method of the feasibility study of Polymer Li-ion battery industry expansion project and its application in practical. The first section analyzes the present economic development situation domestically and abroad, explains the feasibility of the extension project of external environment. The second section analyzes the current development of Li-ion battery industry domestically and abroad and its development trend, explains the feasibility of Li-ion battery industry. The third section introduces the enterprise and expansion project background, and analyzes the necessity of Polymer Li-ion battery expansion project. The fourth section, based on the feasibility study methods for the general construction project, analyzes the characteristics and framework of Li-ion battery expansion project feasibility study. The fifth section studies the influence of all kinds of fixed assets expansion on the project economy and improves the economic evaluation method for Li-ion industry expansion project, according to the existing construction project economic evaluation characteristics. The sixth section, combined with the Company’s Polymer Li-ion battery expansion project, summarizes the economic evaluation method for Li-ion battery expansion project, and the application in the practical work. Keywords: Li-ion battery, Polymer, Smart phone, Economic evaluation method, Comparative analysis目 录 第一章 国内外经济形势..........................................................................................1 1.1 国外经济形势...................................................................................................1 1.2 国内经济形势...................................................................................................3 第二章 锂电行业发展现状......................................................................................6 第三章 企业现状简介............................................................................................10 3.1 企业情况介绍.................................................................................................10 3.2 项目提出背景.................................................................................................13 3.3 项目基本情况介绍.........................................................................................18 第四章 锂电行业扩建项目可行性研究的基本框架............................................20 4.1 锂电行业扩建项目的可行性与经济评价的关系.........................................20 4.2 锂电扩建项目与一般建设项目经济评价的区别.........................................21 4.3 锂电行业扩建项目可行性研究报告的编制内容.........................................22 第五章 锂电行业扩建项目的经济评价方法........................................................30 5.1 锂电行业扩建项目投资估算与资金筹措方式.............................................30 5.2 锂电行业扩建项目成本费用估算.................................................................33 5.3 锂电行业扩建项目收入和税金的测算.........................................................34 5.4 财务评价指标.................................................................................................35 第六章 聚合物锂离子电池扩建项目的经济评价................................................39 6.1 项目投资估算和资金筹措.............................................................................39 6.2 项目财务分析与评价.....................................................................................40 6.3 有无对比分析.................................................................................................48 结论..............................................................................................................................50