【正文】 內(nèi)部收益率（%）財(cái)務(wù)凈現(xiàn)值（萬元）投資回收期（年）稅前稅后稅前 稅后稅前稅后基本方案建設(shè)投資增加3%建設(shè)投資減少3%產(chǎn)品價(jià)格增加3%產(chǎn)品價(jià)格減少3%經(jīng)營成本增加3%經(jīng)營成本減少3%價(jià)格、成本各增加3%從上表可見，在三個(gè)變動(dòng)因素中，產(chǎn)品價(jià)格變動(dòng)最為敏感，經(jīng)營成本變動(dòng)的敏感度次之，而建設(shè)投資變動(dòng)的影響最小。（2）敏感性分析圖表92 財(cái)務(wù)敏感性分析報(bào)表（內(nèi)部收益率） 財(cái)務(wù)評價(jià)結(jié)論經(jīng)測算，財(cái)務(wù)指標(biāo)顯示項(xiàng)目有較強(qiáng)的盈虧能力、投資回收能力和抗風(fēng)險(xiǎn)能力，通過盈虧平衡分析和敏感性分析，本項(xiàng)目抗風(fēng)險(xiǎn)能力較好，具有一定的生存能力。在財(cái)務(wù)上是可行的。第十章 社會(huì)效益分析 壯大主導(dǎo)產(chǎn)業(yè)，促進(jìn)結(jié)構(gòu)調(diào)整分析項(xiàng)目區(qū)所在地淮北市濉溪縣，地處國家玉米產(chǎn)品產(chǎn)業(yè)帶規(guī)劃區(qū)的黃淮平原南部。擁有超級黑糯玉米種植適宜的氣候、土壤條件和優(yōu)良的栽培種植技術(shù)。但此前由于農(nóng)產(chǎn)品加工業(yè)相對滯后，產(chǎn)品附加值不高，農(nóng)民難以分享加工、流通領(lǐng)域的增值收益。本項(xiàng)目的建設(shè)實(shí)施，以合同形式穩(wěn)定10000畝超級黑糯玉米種植基地，將有效促進(jìn)農(nóng)業(yè)種植結(jié)構(gòu)調(diào)整，壯大主導(dǎo)產(chǎn)業(yè)。 與農(nóng)戶利益聯(lián)結(jié)機(jī)制分析本項(xiàng)目通過“公司+基地+合作社+農(nóng)戶”產(chǎn)業(yè)化經(jīng)營模式，與農(nóng)戶建立利益分配機(jī)制，與農(nóng)戶簽訂收購合同，保護(hù)價(jià)收購，讓農(nóng)民享受超黑糯玉米加工流通領(lǐng)域的利潤。通過當(dāng)?shù)卣块T加強(qiáng)對龍頭企業(yè)及農(nóng)戶的監(jiān)督，落實(shí)購銷合同。本項(xiàng)目實(shí)施后，與500戶農(nóng)戶通過合同形式結(jié)成“公司+農(nóng)民專業(yè)合作社+農(nóng)戶”的利益聯(lián)結(jié)體。從而確保農(nóng)戶利益，取得利益共享和雙贏。由于產(chǎn)銷合同是由農(nóng)民專業(yè)合作社代為簽訂，農(nóng)戶以農(nóng)民專業(yè)合作社的群體合力構(gòu)成利益共同體，增強(qiáng)了自我保護(hù)、監(jiān)督能力。本項(xiàng)目規(guī)模為年加工超黑糯玉米色素20噸，需要配套建設(shè)優(yōu)質(zhì)農(nóng)產(chǎn)品基地10000畝。按戶均10畝計(jì)算，通過“公司+農(nóng)民+專業(yè)合作組織+基地+農(nóng)戶”的農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營“一條龍”新模式，項(xiàng)目單位作為農(nóng)產(chǎn)品加工龍頭企業(yè)，可帶動(dòng)農(nóng)戶500戶。項(xiàng)目在促進(jìn)農(nóng)產(chǎn)品的加工增值、實(shí)現(xiàn)農(nóng)業(yè)增效、促進(jìn)農(nóng)民增收的同時(shí)，也壯大了農(nóng)產(chǎn)品加工龍頭企業(yè)。本項(xiàng)目與種植普通玉米相比較，每畝增收420元，當(dāng)?shù)剞r(nóng)民直接增收約225萬元。由于采用先進(jìn)的種植技術(shù)每畝可節(jié)約用肥用藥20元，10000畝地可節(jié)約20萬元。該產(chǎn)業(yè)是勞動(dòng)密集型產(chǎn)業(yè)，需精耕細(xì)作，從而為農(nóng)村提供大量的用工崗位，整個(gè)生產(chǎn)季節(jié)提供勞動(dòng)用工崗位300個(gè)，為農(nóng)民增收作出巨大貢獻(xiàn)。項(xiàng)目實(shí)施進(jìn)一步壯大了優(yōu)質(zhì)黑糯玉米特種農(nóng)產(chǎn)品種植主導(dǎo)產(chǎn)業(yè)，促進(jìn)農(nóng)業(yè)結(jié)構(gòu)調(diào)整，加快現(xiàn)代農(nóng)業(yè)發(fā)展，項(xiàng)目單位通過農(nóng)民專業(yè)合作社與農(nóng)民建立利益鏈結(jié)機(jī)制，龍頭企業(yè)在不斷壯大的同時(shí)，通過合同訂單和保護(hù)價(jià)收購，有能力讓利于民，讓農(nóng)民充分分享加工流通領(lǐng)域的利潤。項(xiàng)目實(shí)施帶動(dòng)了超黑糯玉米生產(chǎn)、加工以及交通運(yùn)輸、產(chǎn)品包裝、銷售流通及其他相關(guān)產(chǎn)業(yè)的發(fā)展，間接提供就業(yè)崗位300余個(gè)。綜上所述，本項(xiàng)目實(shí)施社會(huì)效益十分顯著。目前，項(xiàng)目區(qū)農(nóng)戶種植普通農(nóng)作物，每畝純收入630元左右，種植超黑糯玉米每畝純收入1050元左右，項(xiàng)目的實(shí)施對培養(yǎng)具有地方特色的優(yōu)質(zhì)農(nóng)產(chǎn)品具有積極的促進(jìn)作用，調(diào)優(yōu)了農(nóng)業(yè)種植結(jié)構(gòu)，形成以超級黑糯玉米品牌，通過招商引資引導(dǎo)企業(yè)加盟，實(shí)行訂單生產(chǎn)發(fā)展農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營，延伸了產(chǎn)業(yè)鏈條，促進(jìn)了地方經(jīng)濟(jì)快速發(fā)展，增加了農(nóng)業(yè)產(chǎn)業(yè)效益。項(xiàng)目的建設(shè)可顯著增加農(nóng)民收入，項(xiàng)目區(qū)農(nóng)民種植超級黑糯玉米每畝收入1050元，較種植種植常規(guī)玉米（畝產(chǎn)900斤）每畝增收420元，%，增效顯著；和項(xiàng)目區(qū)建設(shè)前相比，社會(huì)效益明顯，不但調(diào)優(yōu)了農(nóng)業(yè)種植結(jié)構(gòu)，而且發(fā)展壯大了農(nóng)業(yè)產(chǎn)業(yè)化及訂單生產(chǎn)規(guī)模，提高了農(nóng)民種田水平。項(xiàng)目區(qū)和非項(xiàng)目區(qū)相比，項(xiàng)目區(qū)以種植超級黑糯玉米為主，非項(xiàng)目區(qū)以傳統(tǒng)種植普通玉米為主，畝收入僅為630元。項(xiàng)目區(qū)比非項(xiàng)目區(qū)畝均增收420元，%，項(xiàng)目區(qū)積極推廣先進(jìn)農(nóng)業(yè)技術(shù)，科學(xué)種田水平顯著提高，科技意識(shí)增強(qiáng)，同時(shí)加強(qiáng)了農(nóng)田基礎(chǔ)設(shè)施建設(shè)，顯著增強(qiáng)了抵御自然災(zāi)害的能力，優(yōu)化了農(nóng)業(yè)種植結(jié)構(gòu)，提高產(chǎn)業(yè)化經(jīng)營水平。項(xiàng)目區(qū)與非項(xiàng)目區(qū)相比，農(nóng)業(yè)增效總額達(dá)到約225萬元。DTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675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