摘要
该文由分析项目财务评价与项目经济评价的区别,以及对项目经济评价中的效益和费用的正确识别着手,引入了转移支付的概念,较详细地分析了转移支付项目的具体内容,并且通过项目经济评价的工作步骤,阐述了转移支付项目计经济评价的影响和作用。
After analysing the difference between project finance appraisal and project economy appraisal,and correctly distinguishing the benefit as well as expense in project economy appraisal, this article in troduces the concept of transter expenditure and transfer revenue. It mainly analyses the concrete con tent of transfer expenditure and transfer revenues in detail. In addition, the article expounds how the transfer expenditure and transfer revenues affect and act on the project economy appraisal.
出处
《金陵科技学院学报(社会科学版)》
1999年第3期35-40,共6页
Journal of Jinling Institute of Technology(Social Sciences Edition)
关键词
项目经济评价
转移支付
效益
费用
project economy appraisal
transfer expenditure and transfer revenue
benefit
expense