投资项目评估论文毕业设计（论文）.docVIP

XXX学院《投资项目评估》课程论文 班 级： 学 号： 姓 名： 成 绩： 年月日 摘要 项目盈利能力分析主要是考察项目投资的盈利水平。一般来讲，主要有静态和动态两类常用指标。有如下几个指标：1、投资利润率2、投资利税率3、资本金利润率4、财务净现值5、财务内部收益率 项目清偿能力从两个方面来评价：一是项目全部投资回收期，二是项目清偿能力分析。投资回收期反映的是项目净收益抵偿全部投资所需的时间。投资者在计算该指标时（无论是静态，还是动态），都假定全部投资是由自有资金来完成的，而所有的利息，不管是固定资产借款利息还是流动资金借款利息都不考虑。通过静态全部投资回收期和动态全部投资回收期两个指标来反映。项目清偿能力分析主要是考察项目计算期内各年的财务状况即清偿能力，主要是通过借款还本付息计算表、资金来源与运用表和资产负债表的评估，计算财务比率和固定资产投资借款偿还期来进行。反映项目还款能力的指标，分析判断项目还款期间的财务状况及还款能力，分析项目按时偿还贷款的可能性。如通过以下几个指标：1.资产负债率2.贷款偿还期　3.流动比率4.速动比率。 关键字：盈利能力、清偿能力 Abstract Project profitability analysis is mainly inspected the project investment profit level. Generally speaking,mainly has two kinds of static and dynamic indicators used. The following measures:first the profit rate of investment second is rate of investment third capital profit margin ,fourth inancial net present value, last is internal rate of return. The project repayment ability from two aspects: one is evaluation of project investment recovery period, two project repayment ability analysis. Investment recovery period is the reflection of project of net income for all time investment required. Investors in the calculation of the index (either static or dynamic, ), have assumed that all investment by its own funds to complete, and all the interest, whether it is fixed assets loan interest or current fund loan interest not to consider. Through the static investment recoupment period and dynamic recovery period of total investment two indicators to reflect. The project repayment ability analysis is mainly inspected the project calculation period of the year the financial situation is solvency, mainly through the loan repayment of principal and interest calculation table, source and application of funds statement and balance sheet evaluation, calculation of financial ratios and the investment in the fixed assets loan repayment period to. Reflect the project repayment ability index, analysis and judgment of project payments during the financial status and their ability to rep