电网工程项目财务后评价模型的构建

The Construction of Financial Post Evaluation Model on Power Grid Project

由公司财务部门独立开展电网工程财务后评价是一项全新的尝试,意义十分重大。本文是课题组对近期开展的输电项目财务后评价实践中关于财务后评价体系、现金流量算法的经验总结。本文分别对投资支出、运维费、更新改造、其他重大非成本性现金流等处理原则给出了实践可行有效的处理方法原则,值得其他单位借鉴。

The grid project financial post evaluation done independently by the company＇s financial department is a new attempt with great significance. This article is the practice experience summary of financial post evaluation about one transmission project recently, concerning the financial post evaluation system and cash flow algorithm. This article respectively gives the handle principles on investment spending, operational cost, replacement and technical transformation, and other major non-cost cash flow, which is of practical guidance meaning to other units.