國(guó)民經(jīng)濟(jì)評(píng)價(jià)

1、.2 國(guó)民經(jīng)濟(jì)評(píng)價(jià)鑒于本工程為社會(huì)公益性工程，具有長(zhǎng)遠(yuǎn)的經(jīng)濟(jì)及社會(huì)效益而無(wú)顯著財(cái)務(wù)收益，因此只進(jìn)行國(guó)民經(jīng)濟(jì)評(píng)價(jià)，不作財(cái)務(wù)評(píng)價(jià)。該項(xiàng)目區(qū)的社會(huì)折現(xiàn)率采用is=8%，建設(shè)期取一年，工程綜合折舊年限為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、經(jīng)濟(jì)內(nèi)部收益率經(jīng)濟(jì)內(nèi)部收益率（EIRR）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：式中：EIRR經(jīng)濟(jì)內(nèi)部收益率； B現(xiàn)金流入量，萬(wàn)元； C現(xiàn)金流出量，萬(wàn)元；n計(jì)算期，年.項(xiàng)目的經(jīng)濟(jì)合理性應(yīng)按經(jīng)濟(jì)內(nèi)部收益率（EIRR）與社會(huì)折現(xiàn)率（is）的對(duì)比分析確定，當(dāng)經(jīng)濟(jì)內(nèi)部收益率大于或等于社會(huì)折現(xiàn)率（

2、EIRRis）時(shí)，項(xiàng)目在經(jīng)濟(jì)上是合理的計(jì)算本項(xiàng)目?jī)?nèi)部收益率 EIRR=9.2%>is=8%，因此項(xiàng)目在經(jīng)濟(jì)上是合理的。B、經(jīng)濟(jì)凈現(xiàn)值 經(jīng)濟(jì)凈現(xiàn)值應(yīng)以用社會(huì)折現(xiàn)率（is）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：式中：ENPV經(jīng)濟(jì)凈現(xiàn)值，萬(wàn)元； is社會(huì)折現(xiàn)率（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（ENPV）的大小確定，當(dāng)經(jīng)濟(jì)凈現(xiàn)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=0>0，因此項(xiàng)目在經(jīng)濟(jì)上是合理的。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：式中：EBCR經(jīng)濟(jì)效益費(fèi)用比； Bt第

3、t年的效益，萬(wàn)元； Ct第t年的費(fèi)用，萬(wàn)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EBCB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）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=0>0，因此項(xiàng)目在經(jīng)濟(jì)上是合理的。國(guó)民經(jīng)濟(jì)效益費(fèi)用流量表見表8-2所示：序號(hào)項(xiàng)目 建設(shè)期正常運(yùn)行期123456789101112131415合計(jì)1效益流量B06138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.1585934.11.1項(xiàng)

4、目的各項(xiàng)效益06138.156138.1561 38.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.15國(guó)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(dòng)資金1.4回收固定資產(chǎn)余值2費(fèi)用流量C2693.822250.632196.752196.752196.752196.752196.752196.752600.822

5、600.822600.822600.822600.822600.822600.8236330.692.1建設(shè)期投資2693.822.2年運(yùn)行費(fèi)2196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752.3設(shè)備更新改造費(fèi)404.07404.07404.07404.07404.07404.07404.072.4流動(dòng)資金53.883凈現(xiàn)值流量（B-C）-2693.823887.523941.43941.43941.43941.43941.43941.43537.

6、333537.333537.333537.333537.333537.333537.3349603.414累計(jì)凈現(xiàn)值流量-2693.82#REF!#REF!#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效益流量Bt04892.114370.363903.863480.333112.042774.442479.812215.87197

7、6.481761.651577.51405.641258.321123.2836331.69費(fèi)用流量Ct2405.581793.751564.091397.131245.561113.75992.93887.49938.9837.46746.44668.41595.59533.17475.9516196.2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)-2289.752810.682423.962061.35