对大型沼气推广建设的可行性分析 

对大型沼气推广建设的可行性分析 近几十年来,随着新农村建设的不断推进和农村产业结构的进一步优化,国家立足改善生态环境、增加农民收入、推进新农村建设,将农村沼气作为重点项目之一,逐年加大投资力度,很多地方政府高度重视沼气建设,投入大量资金,农村沼气已从小范围试点示范向大规模建设推进。本文以北京市房山区窦店镇的大型沼气工程为例,对大型沼气项目建设的可行性进行分析,为在全国范围内适宜地区推广建设大型沼气项目奠定理论基础。

In recent years, with the further optimization of the new rural construction and rural industrial structure, improve the ecological environment, the state based on the increase of farmers' income, promoting the new rural construction, the rural biogas as one of key projects, increase the capital investment, many local governments attach great importance to the construction of biogas, biogas in rural areas has invested large amounts of funds, small the scope of pilot demonstration to the large-scale construction. Based on large-scale biogas project in Beijing city Fangshan District Doudian town as an example, through analyzing the feasibility of large-scale biogas project construction, laid the theoretical foundation for large-scale biogas project construction suitable areas throughout the country.

一、财务分析

First, financial analysis

财务分析又称财务评价,主要是从项目层次出发,通过对项目的盈利能力、偿债能力和财务生存能力的分析,判定项目的财务可行性。因为窦店模式是以政府

的一次性投资为主,一般不存在债务资金,也不存在数额较大的维持运营资金,因此在财务分析时,不考虑其偿债能力和财务生存能力,只进行盈利能力分析。具体分析步骤是:财务费用和效益估算编制现金流量表;计算相关指标分析财务可行性和抗风险能力。

Financial analysis and financial evaluation, mainly from the point of view of project level, through the analysis of the project profitability, solvency and financial viability, determine financial feasibility project. Because of model is mainly to a one-time investment of government, there is generally no debt funds, nor the existence of large amount of maintenance of operating funds, so in the financial analysis, without taking into account its solvency and financial viability, only to profitability analysis. Analysis of concrete steps are: financial cost and benefit estimates to prepare cash flow statement; calculation of correlation index analysis financial viability and ability to resist risks.

(一)财务费用和效益估算

(a) the financial cost and benefit estimation 财务分析时,只估算农村户用沼气池的直接费用和效益。

Financial analysis, only the estimation of rural household biogas digesters direct costs and benefits.

1、费用流量(CO) 1, cost flow (CO) (1)初始投资

(1) the initial investment

http://www.tsjggl.com/ http://www.taxnwl.com/ http://www.qddfh.com/ http://www.fchjkj.com/

北京市房山区大部分大型沼气站采取区政府、镇政府和村委筹资的方式建成,初始投资一般为200万元左右。

Beijing city Fangshan District most large-scale biogas station take the district government, the town government and the village committee financing way is built, the initial investment is 2000000 yuan.

(2)运营维护费

(2) operation and maintenance costs

根据对窦店镇大型沼气站的调研,沼气站运营费用主要有:原材料为鸡鸭牛粪,就近购买,每年约需18000元;由两名村民兼职维护沼气站的运营或者外地农民工,工资一般为每月800元,每年约需19200元;寿命期内部分设备每年检修一次,每次约2000元;不计算税费等,其他费用如电费等每年约3000元;合计42200元每年。

Based on the research of large-scale biogas station Doudian Town, biogas station operating expenses are: raw materials for poultry dung, purchase nearby, about 18000 yuan a year; by two villagers part-time maintenance of gas station operation or foreign migrant workers, the wage is 800 yuan per month, about 19200 yuan a year; life part of equipment maintenance once a year, each about 2000 yuan; do not calculate taxes and other expenses, such as electricity every year about 3000 yuan; a total of 42200 yuan per year.

(3)折旧额

(3) the amount of depreciation

项目当年建设,当年投入使用,寿命按10年计算。

The project was the construction, when put into use, life is calculated according to 10 years.

2、效益流量(CI) 2, benefits flow (CI)

每口沼气池的直接效益是因其提供的热能而为农户节约的开支,正常每天产沼气约800立方,市场价格每立方1.8元-2.5元,按每立方1.8元价格计算,则每年直接效益约为525600元,计算期第1年按减半计算。

The direct benefit of each biogas digesters is due to thermal energy provides for farmers to save expenses, the normal daily biogas production of about 800 cubic meters, the market price of 1.8 yuan per cubic -2.5 yuan, according to 1.8 yuan per cubic price calculation, the annual direct benefits of about 525600 yuan, calculated period of first years calculated according to cut in half.

设定行业基准收益率为10%,现金流量表如表1所示。

To set the industry benchmark rate of return is 10%, the cash flow statement as shown in table 1.

(二)财务内部收益率

(two) the financial internal rate of return

财务内部收益率是指项目在整个计算期内各年财务净现金流量的现值之和等于零时的折现率,也就是使项目的财务净现值等于零时的折现率。财务内部收益率是反映项目实际收益率的一个动态指标,该指标越大越好。一般情况下,财务

http://www.tsjggl.com/ http://www.taxnwl.com/ http://www.qddfh.com/ http://www.fchjkj.com/

内部收益率大于等于基准收益率时,项目可行。

Financial internal rate of return is refers to the project in the whole calculation period of the year the net present value of cash flow financial equals zero discount rate, namely the financial net present value projects equals zero discount rate. Financial internal rate of return is a reflection of a dynamic index real rate of return, the index of the bigger the better. Under normal circumstances, the financial internal rate of return is equal to or higher than the benchmark rate of return, the project is feasible.

其计算公式如下: The following formula:

式中:FIRR为财务内部收益率;CI和CO分别为t年的现金流入和流出;FIRR为财务内部收益率。

Type: FIRR for financial internal rate of return; CI and CO are t years of cash inflows and outflows; FIRR as the financial internal rate of return.

当假定收益率为15%时,累计净现值为34679元,收益率为16%时,累计净现值为-51950元,采用插值法计算可得大型沼气工程的财务内部收益率为15.4%。大于行业基准利率10%,项目可行。

When the assumed rate of return of 15%, the cumulative net present value is 34679 yuan, profit rate is 16%, the cumulative net present value is calculated to be -51950 yuan, large-scale biogas project financial internal rate of return is 15.4% by using interpolation method. Greater than the industry benchmark interest rate of 10%, the project is feasible.


联系客服:cand57il.com