基础设施项目投资效果评价方法研究
摘要
基础设施项目通常在区域经济和国家经济发展中发挥着重要的作用,其投资效果是指基础设施投资对于国家、社会、经济、政治、军事、环境等方面影响的总合。特别是在我国现阶段的建设中,经过了数年的大力建设,基础设施建设也出现了不少问题,如“政绩工程”、“形象工程”,重复建设等。究其原因,除体制、法制和执法的问题外,在项目立项审批和可行性研究报告的批复中,评价方法不够科学也是重要原因。
本文通过对基础设施含义、基础设施项目特点、基础设施项目评价的理论基础的归纳总结发现,基础设施项目的公益性决定了其微利性,即基础设施项目往往财务效果不显著而社会效果比较显著,所以本文认为,相比较单纯考虑经济效果的评价方法,对基础设施所带来的各个方面效果进行全方位、长时间跨度的、综合的投资效果评价尤为重要。
本文立足于交通运输基础设施建设项目的评价的实际工作经验,归纳、总结和研究了交通运输基础设施建设项目的经济效果评价方法和社会效果评价方法。在经济效果评价方法研究中着重介绍了财务评价和国民经济评价的步骤和方法;在社会效果方法研究中较为深入的研究了社会效果的计量方法并总结出了社会综合效果评价的方法和模型。旨在完善项目投资前期评价的理论、方法,并希望将其发展、推广、应用到其他基础设施领域。
The infrastructure projects usually play an important role in the regional and national economic development. Its effectiveness refers to all the aspects of society, economy, politics, military and environment, etc. Especially at the present stage of our country, through the energetical construction of several years, many questions such as“achievements project”,“image project”, repeated construction , etc.have appeared in infrastructure construction, Trace it to its cause, besides the problem in legal system, non-overall appraisal in the feasibility study report is an other important reason too.
Through summarizing the meaning of infrastructure project, infrastructure project characteristic and the theoretical foundation of infrastructure project’s appraisal show the infrastructure project has public beneficial.It means that when it goes to the infrastructure projects, the financial benefit is not so good,but the social benefit is very out standing. So comparing with the simple methodology of economic evaluation, it is particularly important to appraise the comprehensive investment results of carrying on omni-directional, long time span of all respects result that the infrastructure projects will bring.
This thesis is based on the actual working experience on transport infrastructure projects’appraisal, summarize and study on appraise methods of transport infrastructure projects’economic result and quantization of social effect .among them, in the economic beneficial research, this thesis emphatically recommend the steps and methods on the financial appraisal and national economic evaluation; in the social beneficial research, this thesis did comparatively deep studying on metering method of the social effect and Method and summarized model of the social comprehensive benefit appraisal.Aim at, improving theory, method on project appraise, I hope these methods would popularize available for other infrastructure field to.
本文通过对基础设施含义、基础设施项目特点、基础设施项目评价的理论基础的归纳总结发现,基础设施项目的公益性决定了其微利性,即基础设施项目往往财务效果不显著而社会效果比较显著,所以本文认为,相比较单纯考虑经济效果的评价方法,对基础设施所带来的各个方面效果进行全方位、长时间跨度的、综合的投资效果评价尤为重要。
本文立足于交通运输基础设施建设项目的评价的实际工作经验,归纳、总结和研究了交通运输基础设施建设项目的经济效果评价方法和社会效果评价方法。在经济效果评价方法研究中着重介绍了财务评价和国民经济评价的步骤和方法;在社会效果方法研究中较为深入的研究了社会效果的计量方法并总结出了社会综合效果评价的方法和模型。旨在完善项目投资前期评价的理论、方法,并希望将其发展、推广、应用到其他基础设施领域。
The infrastructure projects usually play an important role in the regional and national economic development. Its effectiveness refers to all the aspects of society, economy, politics, military and environment, etc. Especially at the present stage of our country, through the energetical construction of several years, many questions such as“achievements project”,“image project”, repeated construction , etc.have appeared in infrastructure construction, Trace it to its cause, besides the problem in legal system, non-overall appraisal in the feasibility study report is an other important reason too.
Through summarizing the meaning of infrastructure project, infrastructure project characteristic and the theoretical foundation of infrastructure project’s appraisal show the infrastructure project has public beneficial.It means that when it goes to the infrastructure projects, the financial benefit is not so good,but the social benefit is very out standing. So comparing with the simple methodology of economic evaluation, it is particularly important to appraise the comprehensive investment results of carrying on omni-directional, long time span of all respects result that the infrastructure projects will bring.
This thesis is based on the actual working experience on transport infrastructure projects’appraisal, summarize and study on appraise methods of transport infrastructure projects’economic result and quantization of social effect .among them, in the economic beneficial research, this thesis emphatically recommend the steps and methods on the financial appraisal and national economic evaluation; in the social beneficial research, this thesis did comparatively deep studying on metering method of the social effect and Method and summarized model of the social comprehensive benefit appraisal.Aim at, improving theory, method on project appraise, I hope these methods would popularize available for other infrastructure field to.
引文
【1】于守法,建设项目经济评价方法与参数应用讲座[M],中国计划出版社,1995.10
【2】林晓言、陈有孝,基础设施投资效果定量评价[M],清华大学出版社,2006.1
【3】徐莉,技术经济学[M],武汉大学出版社,2003.10
【4】游达明,技术经济与项目经济评价[M],湖南人民出版社,2001.7
【5】张三省,工程经济学[M],世界图书出版社,2005.7
【6】和宏明、薄立馨,投资项目可行性研究工作手册[M],中国物价出版社,2002.9
【7】吴泽宁,工程项目系统评价[M],黄河水利出版社,2003
【8】戚安邦,项目论证与评估[M],机械工业出版社
【9】唐林炜,模糊数学域经济分析[M],山东大学出版社,1999
【10】张坤民、温宗国、杜斌,生态城市评估与指标体系[M],化学工业出版社,2003
【11】汤炎非、杨青,可行性研究与投资决策[M],武汉大学出版社,1998.5
【12】赵国杰,工程经济与项目评价[M],天津大学出版社,1999.9
【13】李慧民,建筑工程经济与项目管理[M],冶金工业出版社,2002.9
【14】虞和锡,工程经济学[M],中国计划出版社,2002.1
【15】罗志辉,工程经济分析与决策评价[M],湖南科学技术出版社,1998.2
【16】和宏明、薄立馨,投资项目可行性研究工作手册[M],中国物价出版社,2002.9
【17】于守法等,投资项目可行性研究报告编写范例[M],中国电力出版社,2003.1
【18】王立国等,可行性研究与项目评估[M],东北财经大学出版社,2001.12
【19】王立国等,工程项目可行性研究[M],人民邮电出版社,2002.8
【20】国家计划委员会、建设部发布,建设项目经济评价方法和参数(第三版) [M],中国计划出版社,2007
【21】刘国恒,工业可行性研究编制指南[M],化学工业出版社,1999.1
【22】王彤等,建设项目经济评价方法实用问答[M],中国统计出版社,1994.6
【23】王维才、戴淑芬,投资项目可行性分析与项目管理[M],冶金工业出版社,2000.5
【24】朱会冲、张燎,基础设施项目投融资理论与实务[M],复旦大学出版社,2002.11
【25】孙元欣,投资项目评价实务与案例[M],上海科学技术文献出版社,1998.8
【26】张月玲,投资项目的效益评价基础[M],煤炭经济研究,1999.11
【27】杨秋林,投资项目财务分析实务[M],中国农业出版社,2000.8
【28】陈贻龙、邵振一,运输经济学[M],人民交通出版社,1998.12
【29】周国光等,公路运输项目经济评价[M],陕西人民教育出版社,1990.12
【30】William A. Ward等,项目分析经济学实践指南[M],清华大学出版社,2001.5
【31】郭云霞,运输基础设施投资项目经济评价方法研究[D],西安:长安大学
【32】张兴平、武润莲,城市基础设施项目社会评价研究[J],中国煤炭经济学院学报,2001,15(4):301-303
【33】李敏强、孙铁麟,城市基础设施项目的投资评价[J],天津大学学报,2006.7,8(4):260-263
【34】超星数字图书馆,http://edu.ssreader.com
【35】中国期刊网,http://www.cnki.net
【2】林晓言、陈有孝,基础设施投资效果定量评价[M],清华大学出版社,2006.1
【3】徐莉,技术经济学[M],武汉大学出版社,2003.10
【4】游达明,技术经济与项目经济评价[M],湖南人民出版社,2001.7
【5】张三省,工程经济学[M],世界图书出版社,2005.7
【6】和宏明、薄立馨,投资项目可行性研究工作手册[M],中国物价出版社,2002.9
【7】吴泽宁,工程项目系统评价[M],黄河水利出版社,2003
【8】戚安邦,项目论证与评估[M],机械工业出版社
【9】唐林炜,模糊数学域经济分析[M],山东大学出版社,1999
【10】张坤民、温宗国、杜斌,生态城市评估与指标体系[M],化学工业出版社,2003
【11】汤炎非、杨青,可行性研究与投资决策[M],武汉大学出版社,1998.5
【12】赵国杰,工程经济与项目评价[M],天津大学出版社,1999.9
【13】李慧民,建筑工程经济与项目管理[M],冶金工业出版社,2002.9
【14】虞和锡,工程经济学[M],中国计划出版社,2002.1
【15】罗志辉,工程经济分析与决策评价[M],湖南科学技术出版社,1998.2
【16】和宏明、薄立馨,投资项目可行性研究工作手册[M],中国物价出版社,2002.9
【17】于守法等,投资项目可行性研究报告编写范例[M],中国电力出版社,2003.1
【18】王立国等,可行性研究与项目评估[M],东北财经大学出版社,2001.12
【19】王立国等,工程项目可行性研究[M],人民邮电出版社,2002.8
【20】国家计划委员会、建设部发布,建设项目经济评价方法和参数(第三版) [M],中国计划出版社,2007
【21】刘国恒,工业可行性研究编制指南[M],化学工业出版社,1999.1
【22】王彤等,建设项目经济评价方法实用问答[M],中国统计出版社,1994.6
【23】王维才、戴淑芬,投资项目可行性分析与项目管理[M],冶金工业出版社,2000.5
【24】朱会冲、张燎,基础设施项目投融资理论与实务[M],复旦大学出版社,2002.11
【25】孙元欣,投资项目评价实务与案例[M],上海科学技术文献出版社,1998.8
【26】张月玲,投资项目的效益评价基础[M],煤炭经济研究,1999.11
【27】杨秋林,投资项目财务分析实务[M],中国农业出版社,2000.8
【28】陈贻龙、邵振一,运输经济学[M],人民交通出版社,1998.12
【29】周国光等,公路运输项目经济评价[M],陕西人民教育出版社,1990.12
【30】William A. Ward等,项目分析经济学实践指南[M],清华大学出版社,2001.5
【31】郭云霞,运输基础设施投资项目经济评价方法研究[D],西安:长安大学
【32】张兴平、武润莲,城市基础设施项目社会评价研究[J],中国煤炭经济学院学报,2001,15(4):301-303
【33】李敏强、孙铁麟,城市基础设施项目的投资评价[J],天津大学学报,2006.7,8(4):260-263
【34】超星数字图书馆,http://edu.ssreader.com
【35】中国期刊网,http://www.cnki.net