工程经济学复习重点及答案

由天下分享时间：2025/1/13 8:17:29 加入收藏我要投稿点赞

rapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third第一章总论

1、工程经济分析的原则和方法原则

1．资金的时间价值原则 2．现金流量原则 3．有无对比原则 4．可比性原则

5．风险收益的权衡原则方法

（一）理论联系实际的方法

（二）定量与定性分析相结合的方法（三）静态分析与动态分析相结合的方法（四）系统分析和平衡分析的方法（五）统计预测和不确定性分析的方法

1．资金的时间价值原则

工程经济学中一个最基本的概念是资金具有时间价值。即今天的1元钱比未来的1元钱更值钱。投资项目的目标是为了增加财富，财富是在未来的一段时间获得的，能不能将不同时期获得的财富价值直接加总来表示方案的经济效果呢?显然不能。由于资金时间价值的存在，未来时期获得的财富价值从现在看来没有那么高，需要打一个折扣，以反应其现在时刻的价值。如果不考虑资金的时间价值，就无法合理地评价项目的未来收益和成本。 2．现金流量原则

衡量投资收益用的是现金流量而不是会计利润。现金流量是项目发生的实际现金的净得，而利润是会计账面数字，按“权责发生制”核算，并非手头可用的现金。 3．有无对比原则

“有无对比法”将有这个项目和没有这个项目时的现金流量情况进行对比；“前后对比” 将某一项目实现以前和实现以后所出现的各种效益费用情况进行对比。 4．可比性原则

进行比较的方案在时间上、金额上必须可比。因此，项目的效益和费用必须有相同货币单位，并在时间上匹配。 5．风险收益的权衡原则

投资任何项目都是存在风险的，因此必须考虑方案的风险和不确定性。不同项目的风险和收益是不同的，对风险和收益的权衡取决于人们对待风险的态度。但有一点是肯定的，选择高风险的项目，必须有较高的收益。

plenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\nization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern o the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third 第一章资金时间价值

资金的时间价值：

当资金进入生产经营领域，物化成劳动及相应的生产资料，转化为生产要素，进入生产和流通领域，进而产生出比投入的资金更大的货币量，这种增值是时间效应的产物，即资金的时间价值。是客观存在的，影响因素1使用时间2资金数量3投入和回收特点4周转速度。（正相关）实际利率

实际利率是指资金在计息中所发生的实际利率，包括计息周期实际利率和年实际利率两种情况。资金等值

特定利率下，不同时点发生的绝对数额不相等的资金但经济价值相等成为资金等值。资金等值计算是指将一个或多个时点上发生的资金额换算成另一个时点的等值的资金额。

思考题：

1、资金时间价值的影响因素

投资收益率、通货膨胀率、投资风险补偿率。 2、什么是名义利率？什么是实际利率？二者关系

名义利率指按计息周期利率（r’）乘以一年中计息周期数（m）计算所得的年利率。一般用r表示。即：r=r’×m

实际利率是指资金在计息中所发生的实际利率，包括计息周期实际利率和年实际利率两种情况。

若某年初有资金P，名义利率为r，一年内计息m次，则计息周期利率为i=r/m。则一年末的本利和F，即：

mr??

F?P?1?? ?m?根据利息的定义可得该年的利息I为： mm???rr??? I?F?P?P?1???P?P??1???1??m??? ??m??由上面可知：实际利率与名义利率的关系为： mI?r? ieff???1???1P?m?

若实际利率为i，名义利率为r，每年计息m次，共计息n年，则本利和为

rF?P(1?i)n?P(1?)mn

由公式（2.7）可知，当m=1时，即年计息周期为1次时，实际利率等于名义利率，当m>1时，实际利率大于名义利率。

3、什么是资金等值？资金等值的意义？

plenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\nization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ... 18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third 意义：

工程经济分析中，由于资金时间价值的存在，不能对项目寿命期内不同时点发生的资金直接进行比较。通过资金等值计算，将不同时点发生的现金流量换算成同一时点上的价值才能进行分析比较。

第四节——案例分析（P24）

某工程项目寿命期为10年，建设期3年，从第一年初开始投入资金60万元，建设期各年末均等额投入资金60万元。第四年开始试生产，生产能力达60%，第五年达产，年营业收入100万元。试画出现金流量图，并计算在年利率为10%的现值、第三年末的等值和等额年金。

plenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\nization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third

第三章工程经济分析基本要素

概念：

投资

投资一般有广义和狭义两种理解。广义的投资是指人们的一种有目的的经济行为，即以一定的资源投入某项计划，以获得所期望的报酬。狭义的投资是指人们在社会经济活动中为实现某种预定的生产、经营目标而预先垫付的资金。

经营成本

经营成本是指项目总成本费用扣除折旧费、摊销费和利息支出以后的成本费用。

plenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\nization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third

机会成本

机会成本是指将资金用于特定投资方案时，所放弃的方案可能获得的最大收益。

沉没成本

沉没成本指过去已经支付的与当前决策无关的费用。

经济活动是一个连续的时间过程，过去支付的费用只是影响当前状态的一个因素，从决策的角度看，当前状况是决策的出发点，所要考虑的是当前需要实际支付的费用和未来可能发生的费用，以及所能带来的收益，而不考虑过去发生的费用。由于沉没成本在过去发生，并不因为采纳或拒绝某个项目的决策而改变，因此对项目是否采纳的决策不应造成影响。例如，已使用多年的设备，其沉没成本是指设备的账面净值与其现时市场价值之差，它与是否选择新设备更新的决策无关。沉没成本不计入工程经济评价的现金流中。

思考题：

1、建设项目总投资的如何构成的

建设项目总投资是建设投资、建设期借款利息和流动资金之和

2、流动资金通常以哪几种形态出现

流动资金指在项目投产前预先垫付，在投产后生产经营过程中用于购买原材料、燃料动力、备品备件，支付工资和其他费用以及在产品、半成品、产成品和其他存货占用中所需的周转资金。流动资金是流动资产与流动负债的差额。

流动资产包括现金、各种存款、应收款、预付款及存货。流动负债主要指应付款和预收款。