绥芬河综合保税区是中俄边境唯一的综合保税区，也是我国东北地区获批的唯一的 内陆综合保税区，具有国际中转、国际配送、国际采购、转口贸易、商品展销、进出口 加工等功能。 绥芬河综合保税区木材加工厂项目，力图利用良好的地缘优势，引进俄罗斯优质的 原木资源，生产优质、高档实木地板产品，并出口至日本、欧洲和北美等国家。项目是 基于绥芬河综合保税区的基本功能与政策条件提出的，项目的完成对于促进保税区的功 能与产业链条的完善以及绥芬河市经济发展具有重要作用。本文根据工业项目可行性研 究的相关理论，对项目实施的相关问题进行分析，以期为项目的顺利完成提供指导和帮 助。 本文共分为五个部分，第一章主要阐述了研究的背景、目的与意义，国内外相关研 究现状以及研究的思路、方法与创新等；第二章借鉴战略分析中的PEST法，提出SPENT 分析法，分析项目所处的外部环境，分析拟建项目与外部环境的相互影响与作用，说明 项目建设的必要性；第三章对项目建设内容、产品方案、工程建设方案、生产工艺方案 以及设备采购方案进行分析，并在此基础上对项目的投资额进行了估算，并制定了资金 筹措方案；第四章从经济角度，对项目的收入、财务盈利能力和抗风险能力三个方面进 行了项目的财务评价与不确定性分析；第五章对绥芬河综合保税区木材加工厂项目的社 会适应性、社会效益与影响进行了评价，得出可行性分析的结论并提出项目实施相关建 议。 关键词， 木材加工厂项目；可行性研究；环境分析绥芬河综合保税区木材加工厂项目可行性研究 ABSTRACT Suifenhe Integrated Free Trade Zone （ SIFTZ ） is integrated with international transferring，dispatching，entrepot trade，exhibition，sales and import-export processing， which is the only integrated free trade zone along the Sino-Russian border. The wood processing factory project in SIFTZ, aims at using the favorable geographical advantage, importing high-quality crude wood resources from Russian, producing high quality and high-grade solid wood flooring, which will be exported to Japan, Europe or North America countries. This project is based on the basic functions and policies of SIFTZ. In the future, when the wood processing factory project is basically finished, it will improve the functions and industrial chains of SIFTZ, and make notable contributions to the economic development of suifenhe. According to the theory of the industrial feasibility study，this paper analysis the issues related to implementation of the project, in order to provide guidance and assistance. This paper is divided into five parts: in the first chapter, this paper mainly describes the study background, purpose and significance, the current situation of relevant researches of domestic and foreign, research ideas, methods and innovation points. In the second chapter, this paper proposed SPENT analysis method use the strategic analysis method of PEST for reference. The analysis of interrelationship and influence between the project and its external environment shows the necessity of project construction. This paper estimated the investment and formulated the financing plan of the wood processing factory project in SIFTZ in Chapter three, based on the project content, products, Engineering construction scheme, production process programs and equipment procurement plan. In the second chapter, this paper analyzes the financial effect and uncertainty of the project from three aspects, including the income, financial profitability and risk-resisting ability. The social adaptation, social benefits and impacts，conclusion and suggestion of the wood processing factory project in SIFTZ were evaluated at the last chapter. Key words: Wood processing factory project; Feasibility study; Environmental analysis绥芬河综合保税区木材加工厂项目可行性研究 目 录 第 1 章 绪论............................................................................................................................1 1.1 选题的背景、目的与意义......................................................................................... 1 1.1.1 选题的背景...................................................................................................... 1 1.1.2 选题的目的与意义.......................................................................................... 2 1.2 国内外研究现状......................................................................................................... 3 1.2.1 国外研究现状.................................................................................................. 3 1.2.2 国内研究现状.................................................................................................. 5 1.2.3 国内外研究现状评述...................................................................................... 8 1.3 报告的研究思路及研究方法..................................................................................... 8 1.3.1 研究思路与主要内容...................................................................................... 8 1.3.2 研究方法........................................................................................................ 11 1.4 报告的创新之处....................................................................................................... 11 第 2 章 绥芬河综合保税区木材加工厂项目环境分析......................................................12 2.1 自然环境分析........................................................................................................... 12 2.1.1 地理区位条件分析........................................................................................ 12 2.1.2 资源条件分析................................................................................................ 15 2.2 政策环境分析........................................................................................................... 16 2.2.1 政府林业产业政策分析................................................................................ 16 2.2.2 绥芬河综合保税区政策分析........................................................................ 17 2.3 经济环境分析........................................................................................................... 19 2.3.1 对俄贸易合作现状分析................................................................................ 19 2.3.2 绥芬河市经济发展现状分析........................................................................ 19 2.3.3 地板行业现状与市场前景分析.................................................................... 20 2.4 社会环境分析........................................................................................................... 25 2.4.1 绥芬河市人文环境分析................................................................................ 25 2.4.2 绥芬河市配套基础设施条件分析................................................................ 26 2.5 技术环境分析........................................................................................................... 27 2.5.1 绥芬河市木材加工技术水平分析................................................................ 27绥芬河综合保税区木材加工厂项目可行性研究 2.5.2 绥芬河市木材加工技术发展前景分析........................................................ 27 2.6 本章小结................................................................................................................... 27 第 3 章 项目规划方案与投融资估算分析..........................................................................29 3.1 项目建设规划........................................................................................................... 29 3.1.1 项目建设的内容............................................................................................ 29 3.1.2 产品方案........................................................................................................ 29 3.2 项目工程技术方案................................................................................................... 30 3.2.1 项目工程建设方案........................................................................................ 30 3.2.2 项目生产工艺方案........................................................................................ 31 3.2.3 项目生产设备选型........................................................................................ 33 3.3 项目投资估算........................................................................................................... 36 3.3.1 项目投资估算依据........................................................................................ 36 3.3.2 项目投资总额................................................................................................ 36 3.3.3 项目固定资产投资估算................................................................................ 37 3.3.4 项目流动资金投资估算................................................................................ 40 3.4 项目融资估算........................................................................................................... 40 3.4.1 资金来源........................................................................................................ 40 3.4.2 资金运用........................................................................................................ 40 3.5 本章小结................................................................................................................... 40 第 4 章 项目财务评价与不确定性分析..............................................................................42 4.1 项目财务评价与不确定性分析的依据与参数....................................................... 42 4.1.1 评价与分析的依据........................................................................................ 42 4.1.2 评价与分析的相关参数设定........................................................................ 42 4.2 项目销售收入与税金估算....................................................................................... 42 4.2.1 项目销售收入估算........................................................................................ 42 4.2.2 项目销售税金及附加估算............................................................................ 43 4.3 项目成本估算........................................................................................................... 43 4.3.1 项目成本估算依据........................................................................................ 43 4.3.2 项目单位成本估算........................................................................................ 44 4.3.3 项目总成本费用估算.................................................................................... 44 4.3.4 项目经营成本估算........................................................................................ 46绥芬河综合保税区木材加工厂项目可行性研究 4.4 利润总额及分配....................................................................................................... 47 4.5 财务盈利能力分析................................................................................................... 48 4.5.1 投资回收期指标............................................................................................ 48 4.5.2 投资利润率与利税率指标............................................................................ 48 4.5.3 净现值指标.................................................................................................... 49 4.5.4 内部收益率指标............................................................................................ 49 4.6 不确定性分析........................................................................................................... 50 4.6.1 盈亏平衡分析................................................................................................. 50 4.6.2 敏感性分析..................................................................................................... 51 4.7 本章小结................................................................................................................... 53 第 5 章 项目社会评价与综合结论......................................................................................54 5.1 项目社会评价........................................................................................................... 54 5.1.1 项目社会适应性分析.................................................................................... 54 5.1.2 项目社会效益与影响分析............................................................................ 55 5.2 项目可行性研究的结论与建议............................................................................... 56 5.2.1 项目可行性研究的结论................................................................................ 56 5.2.2 项目实施的建议............................................................................................ 57 5.3 本章小结................................................................................................................... 60 结 论..................................................................................................................................61