电厂脱硫“有、无项目对比”财务评价方法研究

Research on Power Plant Desulphurization Project Financial Evaluation Using "with/without the Project Comparison" Method

当前采用的电厂脱硫建设项目财务评价方法无法真实地体现脱硫项目的实际效益和影响。运用“有、无项目对比法”进行电厂脱硫财务评价,可以从整个电厂着手,正确全面地确定新建脱硫项目的效益。通过实例说明该方法的作用。

The methods currently used in power plant desulphurization project financial evaluation are unable to truly reflect actual benefits and impacts of the project. By using the ＂with/without the project comparison＂ method to perform the financial evaluation, one can determine the benefits of the desulphurization project precisely and comprehensively from the whole plant perspective. Practical examples are also presented to illustrate the effectiveness of this method.