國民經(jīng)濟(jì)評價(jià)

1、8.1.3.28.1.3.2 國民經(jīng)濟(jì)評價(jià)鑒于本工程為社會公益性工程，具有長遠(yuǎn)的經(jīng)濟(jì)及社會效益而無顯著財(cái)務(wù)收益，因此只進(jìn)行國民經(jīng)濟(jì)評價(jià)，不作財(cái)務(wù)評價(jià)。該項(xiàng)目區(qū)的社會折現(xiàn)率采用 i is=8%,=8%,建設(shè)期取一年，工程綜合折舊年限為 15a,15a,假定各年內(nèi)的費(fèi)用與效益均發(fā)生在年末，計(jì)算基準(zhǔn)點(diǎn)定于第一年年初。A A、經(jīng)濟(jì)內(nèi)部收益率經(jīng)濟(jì)內(nèi)部收益率（EIRREIRR）應(yīng)以項(xiàng)目計(jì)算期內(nèi)各年凈效益現(xiàn)值累計(jì)等于零時(shí)的折現(xiàn)率表示，經(jīng)濟(jì)內(nèi)部收益率計(jì)算公式為：nv（B-C）t（1EIRR）=0t4式中：EIRREIRR經(jīng)濟(jì)內(nèi)部收益率；B B 現(xiàn)金流入量，萬元；C C 現(xiàn)金流出量，萬元；n n 計(jì)算期，年.項(xiàng)

2、目的經(jīng)濟(jì)合理性應(yīng)按經(jīng)濟(jì)內(nèi)部收益率（EIRREIRR）與社會折現(xiàn)率（isis）的對比分析確定，當(dāng)經(jīng)濟(jì)內(nèi)部收益率大于或等于社會折現(xiàn)率（EIRRisEIRRis）時(shí)，項(xiàng)目在經(jīng)濟(jì)上是合理的計(jì)算本項(xiàng)目內(nèi)部收益率 EIRR=9.2%iEIRR=9.2%is=8%,=8%,因此項(xiàng)目在經(jīng)濟(jì)上是合理的。B B、經(jīng)濟(jì)凈現(xiàn)值經(jīng)濟(jì)凈現(xiàn)值應(yīng)以用社會折現(xiàn)率（isis）將項(xiàng)目計(jì)算期內(nèi)各年的凈效益折算到計(jì)算期初的現(xiàn)值之和表示，其計(jì)算公式為：nENPV（B-C）t（1is）4t1式中：ENPVENPV經(jīng)濟(jì)凈現(xiàn)值，萬元；i is社會折現(xiàn)率（8%8%）. .項(xiàng)目的經(jīng)濟(jì)合理性應(yīng)根據(jù)經(jīng)濟(jì)凈現(xiàn)值（ENPVENPV）的大小確定，當(dāng)經(jīng)濟(jì)凈現(xiàn)

3、值大于或等于零時(shí)，項(xiàng)目在經(jīng)濟(jì)上式合理的，計(jì)算本項(xiàng)目經(jīng)濟(jì)凈現(xiàn)值 ENPV=00ENPV=00, ,因此項(xiàng)目在經(jīng)濟(jì)上是合理的。C C、經(jīng)濟(jì)效益費(fèi)用比經(jīng)濟(jì)效益費(fèi)用比是以項(xiàng)目效益現(xiàn)值與費(fèi)用現(xiàn)值之比表示，其計(jì)算公式為:n、Bt(1is)，EBCR、Ct(1-is)1t=1式中：EBCREBCR經(jīng)濟(jì)效益費(fèi)用比；BtBt第 t t 年的效益，萬元；CtCt 第 t t 年的費(fèi)用，萬元；項(xiàng)目的經(jīng)濟(jì)合理性應(yīng)根據(jù)經(jīng)濟(jì)效益費(fèi)用比 EBCBEBCB 的大小確定，當(dāng)經(jīng)濟(jì)效益費(fèi)用比大于或等于 1.0(EBCB1.0)1.0(EBCB1.0)時(shí)，則項(xiàng)目在經(jīng)濟(jì)上是合理可行的。計(jì)算本項(xiàng)目經(jīng)濟(jì)效益費(fèi)用比 EBCB=00EBCB=

4、00, ,因此項(xiàng)目在經(jīng)濟(jì)上是合理的。國民經(jīng)濟(jì)效益費(fèi)用流量表見表 8-28-2 所示：序號項(xiàng)目建設(shè)期正常運(yùn)行期123456789101112131415合計(jì)1效益油B06138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.1585934.11.1項(xiàng) 目 的各 項(xiàng) 效益06138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.1

5、51.1.1國 民 經(jīng)濟(jì)收益6138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.151.3回 收 流動資金1.4回 收 固定 資 產(chǎn)余值2費(fèi)用油C2693.822250.632196.752196.752196.752196.752196.752196.752600.822600.822600.822600.822600.822600.822600.8236330.692.1建 設(shè) 期投資2693.822.2年 運(yùn) 行費(fèi)2196.752196.752196

6、.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752.3設(shè) 備 更新404.07404.07404.07404.07404.07404.07404.07改造費(fèi)2.4流 動 資金53.883凈 現(xiàn) 值流量(B-C)-2693.823887.523941.43941.43941.43941.43941.43941.43537.333537.333537.333537.333537.333537.333537.3349603.414累 計(jì) 凈現(xiàn) 值 流量-2693.82#REF!#REF!#

7、REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!i=12%折現(xiàn)系數(shù)0.8930.7970.7120.6360.5670.5070.4520.4040.3610.3220.2870.2570.2290.2050.183效 益 流里Bt04892.114370.363903.863480.333112.042774.442479.812215.871976.481761.651577.51405.641258.321123.2836331.69費(fèi) 用 流里Ct2405.581793.751564.091397.131245.56

8、1113.75992.93887.49938.9837.46746.44668.41595.59533.17475.9516196.2凈現(xiàn)值流量(Bo-Co)-2405.583098.362806.272506.732234.771998.291781.511592.321276.971139.021015.21909.09810.05725.15647.3320135.49累計(jì)凈現(xiàn)值流量-2405.58#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!i=17.6%折現(xiàn)系數(shù)0.850.7230.6150.5230.4450.3780.3210.2730.2320.1980.1680.1430.1220.1030.088凈現(xiàn)值流量(Bo-Co)-2289.752810.682423.96