1、8.1.3.2國民經(jīng)濟評價鑒于本工程為社會公益性工程，具有長遠的經(jīng)濟及社會效益而無顯著財務(wù)收益，因此只進行國民經(jīng)濟評價，不作財務(wù)評價。該項目區(qū)的社會折現(xiàn)率采用is=8%,建設(shè)期取一年，工程綜合折舊年限為15a,假定各年內(nèi)的費用與效益均發(fā)生在年末，計算基準點定于第一年年初。A、經(jīng)濟內(nèi)部收益率經(jīng)濟內(nèi)部收益率（EIRR）應(yīng)以項目計算期內(nèi)各年凈效益現(xiàn)值累計等于零時的折現(xiàn)率表示，經(jīng)濟內(nèi)部收益率計算公式為：nv（B-C）t（1EIRR）=0t4式中：EIRR經(jīng)濟內(nèi)部收益率；B現(xiàn)金流入量，萬元；C現(xiàn)金流出量，萬元；n計算期，年.項目的經(jīng)濟合理性應(yīng)按經(jīng)濟內(nèi)部收益率（EIRR）與社會折現(xiàn)率（is）的對比分析確定

2、，當經(jīng)濟內(nèi)部收益率大于或等于社會折現(xiàn)率（EIRR>is）時，項目在經(jīng)濟上是合理的計算本項目內(nèi)部收益率EIRR=9.2%>is=8%,因此項目在經(jīng)濟上是合理的。B、經(jīng)濟凈現(xiàn)值經(jīng)濟凈現(xiàn)值應(yīng)以用社會折現(xiàn)率（is）將項目計算期內(nèi)各年的凈效益折算到計算期初的現(xiàn)值之和表示，其計算公式為：nENPV"（B-C）t（1is）4t1式中：ENPV經(jīng)濟凈現(xiàn)值，萬元；is社會折現(xiàn)率（8%）.項目的經(jīng)濟合理性應(yīng)根據(jù)經(jīng)濟凈現(xiàn)值（ENPV）的大小確定，當經(jīng)濟凈現(xiàn)值大于或等于零時，項目在經(jīng)濟上式合理的，計算本項目經(jīng)濟凈現(xiàn)值ENPV=0>0,因此項目在經(jīng)濟上是合理的。C、經(jīng)濟效益費用比經(jīng)濟效益費用

3、比是以項目效益現(xiàn)值與費用現(xiàn)值之比表示，其計算公式為:n'、Bt(1is)，EBCR、Ct(1-is)1t=1式中：EBCR經(jīng)濟效益費用比；Bt第t年的效益，萬元；Ct第t年的費用，萬元；項目的經(jīng)濟合理性應(yīng)根據(jù)經(jīng)濟效益費用比EBCB的大小確定，當經(jīng)濟效益費用比大于或等于1.0(EBCB>1.0)時，則項目在經(jīng)濟上是合理可行的。計算本項目經(jīng)濟效益費用比EBCB=0>0,因此項目在經(jīng)濟上是合理的。國民經(jīng)濟效益費用流量表見表8-2所示：序號項目建設(shè)期正常運行期123456789101112131415合計1效益油B06138.156138.156138.156138.156138.

4、156138.156138.156138.156138.156138.156138.156138.156138.156138.1585934.11.1項目的各項效益06138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.151.1.1國民經(jīng)濟收益6138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.156138.151.3回收流動資金1

5、.4回收固定資產(chǎn)余值2費用油C2693.822250.632196.752196.752196.752196.752196.752196.752600.822600.822600.822600.822600.822600.822600.8236330.692.1建設(shè)期投資2693.822.2年運行費2196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752196.752.3設(shè)備更新404.07404.07404.07404.07404.07404.07404.07改造費

6、2.4流動資金53.883凈現(xiàn)值流量(B-C)-2693.823887.523941.43941.43941.43941.43941.43941.43537.333537.333537.333537.333537.333537.333537.3349603.414累計凈現(xiàn)值流量-2693.82#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!i=12%折現(xiàn)系數(shù)0.8930.7970.7120.6360.5670.5070.4520.4040.3610.3220.2870.2570.2290.2050.18

7、3效益流里Bt04892.114370.363903.863480.333112.042774.442479.812215.871976.481761.651577.51405.641258.321123.2836331.69費用流里Ct2405.581793.751564.091397.131245.561113.75992.93887.49938.9837.46746.44668.41595.59533.17475.9516196.2凈現(xiàn)值流量(Bo-Co)-2405.583098.362806.272506.732234.771998.291781.511592.321276.971139.021015.21909.09810.05725.15647.3320135.49累計凈現(xiàn)值流量-2405.58#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!i=17.6%折現(xiàn)系數(shù)0.850.7230.6150.5230.4450.3780.3210.2730.2320.1980.1680.1430.1220.1030.088凈現(xiàn)值流量(Bo-Co)-2289.752810.682423.962061