汽车产业是国民经济的支柱产业，也是世界范围内可持续发展的重点行业， 其竞争力的高低直接关系到国家的经济安全。“十一五”期间，特别是自 2008 年国 际金融危机爆发以来，在《汽车产业调整和振兴规划》的引领和多项刺激政策的 作用下，我国汽车工业的发展进入井喷期，总销量两年翻了一番。而汽车零部件 产业作为汽车产业的支撑，同时得到了国家的大力扶持，并给予了很多优惠政策。 但在中高档汽车关键零部件领域，进口产品还处于垄断地位。如何发展国产品牌， 打破进口产品垄断，成了实现汽车零部件全面国产化和掌握自主知识产权急需解 决的问题。 本文旨在市场分析、投融资分析、成本收益估算和经济效益分析等方面对 A 公司 EPS 产能扩建项目的经济可行性进行研究，为其 EPS 产能扩建项目的投资决 策和经营发展提供重要理论参考。报告构架在市场竞争性评价、成本收益、财务 评价、不确定性、风险分析等经济性分析的相关理论原理下，首先根据 A 公司 EPS 产能扩建项目相关的汽车行业和汽车零部件行业的市场进行分析，进而采用 SWOT 分析法结合企业自身的基本情况进行分析，而后对项目建设的投资总额进 行测算，选定相关基础设施和关键设备，在此基础上开展融资渠道研究，探索 EPS 产能扩建项目的融资渠道、融资方式和结构。设定和估算出 EPS 产能扩建项目的 相关成本、费用以及营业收入的各项经济数据，并将数据代入 EPS 产能扩建项目 的财务内部收益率、财务净现值、投资回收期以及资产负债率等显示项目盈利和 偿债能力的指标公式进行测算和分析，证明 EPS 产能扩建项目有显著的经济效益。 从经济分析层面得出结论以及相关建议，为该项目的决策提供支撑和依据。 关键词，EPS；项目管理；汽车产业；经济可行性研究II Abstract The automobile industry is one of the most mainstay industrial of national economy in recent years. With the notable related effect and highly science technology content, the automobile industry has developed the regional economy efficiently. In the period of the eleventh Five-year Plan, especially from the international financial crisis breaking out on 2008, under leading by and stimulating by many good policy, the development of our country's automobile industry has been blowout, and the general quantity of sold doubled in two years. As the automobile industry's apart, the spare parts industry is obtained the support and many preferential policy by the government. But in the key parts area of middle-high level automobile, the import productions still have been held the market. How to develop the national mark and break the importers monopolize, which is the most important question of the automobile spare parts achieving overall domestication and mastering proprietary intellectual property rights. This article is studied the EPS capacity renovation and extension project of A Company at the aspects of marketing analysis, investment and financing analysis, income estimation and economic benefit analysis. All of these offer the important base to enforce the EPS extension project smoothly. Based on the market and the economic analysis, the article studies this business market of A Company's EPS extension project at first. Then, adopting SWOT analysis to the enterprise basic information, to select the scale and the setout of this project, to estimate the investment the investment total amount. At the same time analyses and study the best way of this project financing so that determine the financing way and construction. And also set and estimate all kinds of cost and income data, according to which measure and calculate the total amount benefit and taxes. Second, measure and calculate the project benefit ability target of the inner yield, the net present value and the debt paying ability of the assent-liability ration and liquidity ratio, which indicate that this project has remarkable economic effectiveness. And all of these support the determination of this project from the economic analysis aspect. Key words: Project EPS, Management , Automobile Industry , Economical StudyIII 目录 摘要...............................................................................................................................I Abstract.............................................................................................................................II 第 1 章 绪论.................................................................................................................. 1 1.1 选题背景和意义 .............................................................................................. 1 1.1.1 选题背景 ................................................................................................ 1 1.1.2 选题意义 ................................................................................................ 1 1.2 国内外研究现状 .............................................................................................. 2 1.2.1 国外研究现状 ........................................................................................ 2 1.2.2 国内研究现状 ........................................................................................ 3 1.3 报告的思路和方法 .......................................................................................... 4 1.3.1 报告的研究思路 .................................................................................... 4 1.3.2 报告的研究方法 .................................................................................... 5 1.4 报告创新点 ...................................................................................................... 6 第 2 章 项目经济可行性分析理论与方法.................................................................. 7 2.1 项目市场竞争性评价 ...................................................................................... 7 2.1.1 SWOT 评价方法.................................................................................... 7 2.1.2 实施步骤 ................................................................................................ 7 2.2 扩建项目经济性评价 ...................................................................................... 8 2.2.1 扩建项目经济性评价原理 .................................................................... 8 2.2.2 扩建项目财务评价的指标 .................................................................... 9 2.3 项目不确定性分析 .........................................................................................11 2.3.1 盈亏平衡分析 .......................................................................................11 2.3.2 敏感性分析 .......................................................................................... 12 2.4 项目风险分析 ................................................................................................ 13 2.5 本章小结 ........................................................................................................ 13 第 3 章 EPS 产能扩建项目市场分析........................................................................ 14 3.1 EPS 产能扩建项目基本情况 ........................................................................ 14 3.1.1 EPS 产能扩建项目简介 ...................................................................... 14 3.1.2 EPS 产品的发展规划 .......................................................................... 16 3.1.3 EPS 产能扩建项目建设的必要性 ...................................................... 16 3.1.4 EPS 产能扩建项目建设内容 .............................................................. 18 3.2 EPS 产能扩建项目市场分析 ........................................................................ 18 3.2.1 汽车市场分析 ...................................................................................... 18 3.2.2 EPS 国内国际市场的发展与现状 ...................................................... 19 3.2.3 电动助力转向系统的需求现况及预测 .............................................. 20IV 3.2.4 EPS 产能扩建项目市场开发的 SWOT 分析..................................... 21 3.3 本章小结 ........................................................................................................ 24 第 4 章 EPS 产能扩建项目投融资分析.................................................................... 25 4.1 EPS 产能扩建项目投资分析 ....................................................