目录1.总则..........................................................................................................................................11.1经济评价的内涵及相关要求..........................................................................................11.2经济评价应遵循的基本原则..........................................................................................11.3本标准的适用范围..........................................................................................................22.财务分析..................................................................................................................................22.1财务分析的指标体系......................................................................................................32.1.1盈利能力分析指标、含义及计算公式................................................................32.1.2财务偿债能力分析指标、含义及计算公式........................................................52.1.3财务生存能力分析................................................................................................62.1.4财务分析报表........................................................................................................73.项目收入与成本费用估算....................................................................................................103.1项目收入与成本费用估算的原则.................................................................................103.2项目收入估算................................................................................................................113.3项目成本费用估算........................................................................................................123.3.1建设投资.............................................................................................................123.3.2建设期利息..........................................................................................................123.3.3流动资金.............................................................................................................133.3.4总成本费用..........................................................................................................133.3.5经营成本.............................................................................................................153.3.6相关税金.............................................................................................................163.3.7相关表格.............................................................................................................164.不确定性与风险分析............................................................................................................174.1不确定性分析................................................................................................................174.1.1盈亏平衡分析......................................................................................................184.1.2敏感性分析..........................................................................................................184.1.3不确定性分析报表..............................................................................................194.2风险分析........................................................................................................................204...
