改扩建与技改项目评价中若干问题的再研究

RESEARCH ON SEVERAL PROBLEMS IN ECONOMIC EVALUATION OF RECONSTRUCTION-EXPANSION AND RENOVATION-REFORMATION PROJECTS

本文对改扩建和技术改造项目评价方法中几个有争议的问题提出了看法：主张增量效益分析就可以进行投资决策，无需再进行总量效益分析，提出了改扩建和技术改造项目评价中的五类数据，分别指出了它们的用途，并举例说明了固定资产投资、折旧费五类数据的计算方法；分析了偿债资金来源；有项目与无项目寿命不同时的处理方法。

Some of arguable problems in Economic Evaluation of RERRP (reconstruction-expansion and renova-tion-reformation projects)are discussed and put up authorial's opinions which are that: Decision making of in-vestment may be according to incremental evaluation indexes don't necessitate to calculate indexes of afterRERRP. The data of economic evaluation of RERRP may be divided into five groups and every group ofthem has own's usage. As two examples explained calculating method of capital investment and depreciation-Analyzed capital sources for loan payback. Put up the settlement method about that when with and withoutproject have different economic life.