改扩建项目财务评价的特殊性研究

Study on the Particularity of Financial Evaluation in Reconstruction and Expansion Project

针对改扩建项目的特点,对其财务评价的方法进行了科学、深入的归纳和研究,并阐述了改扩建项目实际工作中需要注意的问题,如项目的评价范围、计算期的选取、沉没成本、机会成本、分摊费用的处理等,为改扩建项目投资决策提供依据。

According to the characters, this paper discusses the financial evaluation methods about reconstruction and expansion projects, and explains some important questions such as the extension of project, choice of calculation period, deal of sunk cost, opportunity cost and sharing in expenses etc. It also provides de cision basis for investing project.