高等院校基本建设投资项目评估办法的研究
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摘要
自20世纪80年代以来,我国逐渐开展了项目评估工作,经过二十多年的研究有实践,项目评估的理论与方法体系日趋成熟,在许多行业得到广泛应用,项目评估结论越来越成为政府部门、银行贷款机构、企事业单位等进行投资决策的重要依据。
     项目评估从投入产出、资源配置、工程技术、组织管理、社会经济效益、环境影响等方面分析和论证项目投资的可行性、合理性、有效性和可靠性。根据我国基本建设程序,我国项目评估可分为立项评估、中期评估和后评估。因此,项目评估是项目实施过程中的重要环节,是提高项目投资效益、降低投资风险、优化资源配置的重要手段,是实现项目投资决策科学化、规范化的重要措施。
     本文从我国高等院校基本建设投资项目的角度,研究项目评估的理论与方法:
     第一,通过分析立项评估、中期评估和后评估的关系,提出了进行高校基本建设投资项目立项评估与后评估的构想。
     第二,针对高校基本建设投资项目的特点,研究了进行立项评估的原则、依据、工作程序,建立了立项评估指标体系及其状态方程。
     第三,通过研究高校基本建设投资项目后评估的要求和作用,建立了后评估指标体系,分析了指标内涵及其层次结构,运用层次分析法研究了指标排序及权重,为高校进行项目后评估提供了一种量化分析方法。
Since 1980s, project evaluation is gradually put into practice in China. After exploring for more than twenty years, the theory and technique system of project evaluation has become increasingly mature and has been widely used in many fields. The conclusion of project evaluation has become an important basis when the government, the bank, the enterprise and the public institution make investment decisions.
    Project evaluation analyzes and demonstrates the feasibility, the rationality, the validity and the dependability of project investments from many aspects such as the input and output, the resources allocation, the engineering technology, the organization management, the social economic benefit and the environmental influence. According to the capital construction procedure of China, project evaluation can be divided into the approval evaluation for construction, middle evaluation and post evaluation. Therefore, project evaluation is the important link of project implementing, the important means of improving the investment benefits and reducing the investment risks and optimizing the resources allocation and the significant measure to make the project investment decisions more scientific and more standardized.
    This thesis studies the theory and technique of project evaluation from the aspect of the investment project of the capital construction in universities and colleges of China.
    Firstly, this thesis brings up the assumption of implementing the approval evaluation for construction and post evaluation of the investment project of the capital construction in universities and colleges by analyzing the relationship among the approval evaluation, middle evaluation and post evaluation.
    Secondly, the thesis studies the principle, basis and procedure of implementing the approval evaluation for construction and establishes its index system and state formula according to the characteristics of the approval evaluation of the investment project of the capital construction in universities and colleges.
    Finally, the thesis establishes post evaluation index system, analyzes its index connotation and hierarchy structure and studies its index sequence and weight with AHP method by studying the characteristics, functions and bases of post evaluation of the investment project of the capital construction in universities and colleges, therefore providing a quantitative analyzing method for implementing post evaluation of the project in universities and colleges.
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