企业收购是市场经济发展到一定阶段的必然产物,是企业之间让渡所有权的一种 经济行为企业收购活动始于19世纪末,至今,西方国家己经经历了四次收购浪潮,第 五次收购浪潮方兴未艾随着我国社会主义市场经济推进,经济全球化的影响,收购 已经不只是西方资本主义国家的专利,中国的企业也开始将收购作为一种企业成长的 方式,一种资本运营手段 本文探讨了中国石油BX加油站收购项目-的可行性报告首先介绍了收购的概 念!收购的类型等相关理论,接着介绍收购双方企业的相关情况,以及中国石油四川 CD公司的收购动机,并按照石油行业的工程评价标准对标的物进行了评价,然后分 别从法律风险!市场!项目投资估算!财务评价等方面对该项目进行可行性分析,最 后得出结论:该收购项目可行,并提出相关项目建议在报告写作过程中综合运用项 目管理!管理学!市场营销学!会计学!财务分析等多门学科知识,采用定性和定量 相结合的方法对该项目的可行性进行分析和研究 关键词:收购;法律风险分析;市场分析;安全评价;环境评价;财务评价 1本项目指的是/中国石油四川CO公司收购成都7Q公司Bx加油站., 乙AbSlrael硕士报告 AbstraCt Enterpriseaequisition15theProduetwhenthemarketeeonomydeveloPedtoaeertain stage,and15akindofeeonomiebehaviorsthattransfe雨ngtheownershiPbetween ente印rises.Ente印riseacquisitionactivitybeganin止elateof19-heentury.50far,the westemcoulltrieshaveexPerieneedfouraequisitions,andthefifthacquisition15ongoing. WiththedeveloPmentofoureountrysocialistmarketeeonomyandtheinflueneeof eeonomieglobalization,theaequisition15notoulyPrivilegeofwestemeapitalisteountries, Chineseenterprisesbutalsobegantoconsideraequisitionasonekindofwayofenterprises growthandonekindofcapitaloPerationmethods. ThisdissertationresearehthefeasibilitythatSiehuanCDBranehofChinaNational PetroleumCorporation15goingtoPurehaseBXgasstationofChengDuFQCorporation. FirstlytheWriterintrodueestheeoncePtofaequisition,thetyPesofacquisitionandsome relatedtheories.Thenthewriterintroducesthe51扭ationaboutthetwoeomPanies,the motivationofacquisitionandevaluationoftheProject.Andthenthewriteranalyzesthe Projectfromlegalrisk,markct,Projeetinves加entestimation,finaneialevaluation,朋d finallyeoneludes:theProjeet15feasible.Andthewritergivessomeadviee. IntheProcessofereation,thewriterusesProjectmanagement,management, marketing,aeeountlngandotherrelatedknowledgeeomPrehensivelyandeombines qualitativeanalysisandqualltitativeanalysistoanalyzethefeasibilityoftheProjeet. Keywords:Aequisition:Legalriskanalysis;Marketanalysis:Safetyevaluation Environmefltalassessmellt;Finaneialassessmeflt II硕士报告中国石油CD公司收购BX加油站项目可行性研究 目录 摘要.....................................................................................................I Abstract................../...........................................................................11 1绪论......................................................................一.................................1 1.1研究背景和意义.......................................................,#1 1.1.1研究背景.............................................................................................1 1.1.2研究意义.........,二了...........................................#1 1.2相关研究综述和评析................................#.,2 1.2.1国内外收购现状..............................................#2 1.2.2收购理论.........................................................,..................,3 1.2.3收购的类型...............................................................................3 1.3研究内容和报告框架结构...................................................................,.....5 1.4研究方法和技术路线.......................................................5 2可行性研究理论与方法概述.,...................................0..................7 2.1收购项目可行性研究的基本概念...................................................................7 2.1.1基本概念......,........!.....................................................................7 2.1.2可行性研究的概念.................................................................................9 2.2可行性研究的步骤与内容............,........................................................9 2.2.1步骤.................................................-.-..,-...............-...................9 2.2.2可行性研究的内容...............................................................................n 2.23可行性研究中的若干分析方法..,..................................................n 3中国石油BX加油站收购项目需求分析...........................................13 3.1项目简介.............................................................................................,.....13 3.1.1收购方企业概况............................................................,.#13 3.1.2收购方企业收购动因分析...................................................................13 3.2收购的市场分析..............................................................#14 3.2.1石油销售背景分析..........................................,..............................14 3.2.2市场环境分析..............,..................................................................巧 3.2.3油源现状及油源发展形势.....,.......................................................16 3.2.4竞争力分析...........................................................................................17 3.3法律风险分析.................................................................................................17 3.3.1主体资格认定....,............................................................................18 多目录硕士报告 3.3.2法律证照情况.......................................................................................18 3.3.3法律风险评价.......................................................................................20 3.3.4法律风险防范.......................................................................................20 4中国石油Bx加油站收购项目方案设计...........................................22 4.1目标企业及项目概况.....................................................................................22 4.2收购标的物评价.............................................................................................22 4.2.1工程评价...............................................................................................22 4.2.2安全评价...............................................................................................23 4.2.3环保评价...............................................................................................24 4.3收购后工程建设方案.....................................................................................25 4.4中国石油BX加油站收购项目组织管理研究..............................................25 4.4.1明确项目背景..........................................................#26 4.4.2项目组织结构.........................................................................26 4.4.3收购实施...................................................................................27 5中国石油CD公司收购Bx民营加油站项目的财务分析..,0............8 5.1项目投资估算..........................................................................#28 5.1.1总投资估算......................................................................................#28 5.1.2资金来源与筹措及支付方式...............................................................29 5.2财务评价.........................................................................................................30 5.2.1财务评价的意义...................................................30 5.2.2财务评价方法..............................................................#犯 5.2.3财务评价主要参数标准...........................,.....................................33 5.2.4成本费用估算...............................................................#..#35 5.2.5财务评价结果..............................................................................#.#.#..37 5.3不确定性分析.....................................................................................39 5.3.1盈亏平衡分析..........................................................,............39 5.3.2敏感性分析...................................................................................#.#.39 5.3.3风险分析....