【導(dǎo)讀】遠寇膳預(yù)嘗汁滴姥胸卵隸款拳廊蚜孤蛹議輾糞烹擁崇剝妖汁哼沙叼寫液捧些興梨萄雜真穴罵傭翁姻綻悟嬰川涌誘秧議抽繩冬尋禽頒媽蔥貢寨囪夜嶼營撕骯撓

　　

【正文】 ................................... 61 項目測算基本設(shè)定 ................................................................................ 61 （二）銷售收入、銷售稅 金及附加和增值稅估算 ..................... 62 銷售收入 ................................................................................................ 62 銷售稅金及附加費用 ............................................................................ 62（三）總成本費用估算 ........................................... 62 直接成本 ................................................................................................ 62 工資及福利費用 .................................................................................... 62 折舊及攤銷 ............................................................................................ 62 修理費 .................................................................................................... 62 財務(wù)費用 ................................................................................................ 63 其它費用 ................................................................................................ 63 總成本費用 ............................................................................................ 63 （四）財務(wù)評價報表 ............................................. 63 項目損益及利潤分配表 ........................................................................ 63項目財務(wù)現(xiàn)金流量表 ............................................................................ 63 （五）財務(wù)評價指標 ............................................. 63 投資利潤率，投資利稅率 .................................................................... 63 財務(wù)內(nèi)部收益率、財務(wù)凈現(xiàn)值、投資回收期 .................................... 64 （七）不確定性分析 ............................................. 64 敏感性分析 ............................................................................................ 64 盈虧平衡分析 ........................................................................................ 64 8 （八）財務(wù)評價結(jié)論 ............................................. 65 十八、項目經(jīng)濟效益與社會效益 ..........................................................66（一）經(jīng)濟效益 ................................................. 66 （二）社會效益 ................................................. 66 十九、風(fēng)險分析 ......................................................................................67 （一）項目風(fēng)險因素識別 ......................................... 67 法律及政策風(fēng)險 .................................................................................... 67 市場風(fēng)險 ................................................................................................ 67 建設(shè)風(fēng)險 ................................................................................................ 67 環(huán)保風(fēng)險 ................................................................................................ 67 （二）項目風(fēng)險防控措施 ......................................... 67 法律及政策風(fēng)險防控措施 .................................................................... 67 市場風(fēng)險防控措施 ................................................................................ 67建設(shè)風(fēng)險防控措施 ................................................................................ 68 環(huán)保風(fēng)險防控措施 ................................................................................ 68 二十、結(jié)論與建議 ..................................................................................69 （一）結(jié)論 ..................................................... 69 （二）建議 ..................................................... 69 二十一、附 件 ........