观音阁水库输水工程财务分析评价

Financial Analysis and Evaluation on Water Diversion Project of Guanyinge Reservoir

观音阁水库输水工程设计年供水能力40243万m^3,设计多年平均发电量1633万KW·h。本文从盈利能力、偿债能力和财务生存能力三个方面对观音阁水库输水工程进行财务分析评价。结果表明:观音阁水库输水工程项目具有良好的盈利能力及财务生存能力和偿还贷款能力,在财务上合理、可行。

The designed annual water supply capacity of Guanyinge Reservoir water diversion project is 402 .43 million cubic meters. The designed multi-year average generating capacity is 16. 33 million KW＊h. In the paper, water diversion project of Guanyinge Reservoir is financially analyzed and evaluated from three aspects of profitability analysis, solvanalysis and financial viability analysis. The results show that water diversion project of Guanyinge Reservoir has goodprofitability, financial viability and solvency ability, which is reasonable and feasible in finance.