【正文】 DTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFDTRTRTG6675FUGFUSDFSFDSFDSFDTRTRTETRRETRET57868767567UIYHUG6675FUGFUSDFSFDSFDSFD。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(yíng)水平。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(jí)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。綜上所述，本項(xiàng)目實(shí)施社會(huì)效益十分顯著。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(guò)農(nóng)民專(zhuān)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(guò)合同訂單和保護(hù)價(jià)收購(gòu)，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(rùn)。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(wàn)元。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。從而確保農(nóng)戶(hù)利益，取得利益共享和雙贏。通過(guò)當(dāng)?shù)卣块T(mén)加強(qiáng)對(duì)龍頭企業(yè)及農(nóng)戶(hù)的監(jiān)督，落實(shí)購(gòu)銷(xiāo)合同。本項(xiàng)目的建設(shè)實(shí)施，以合同形式穩(wěn)定10000畝超級(jí)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)。擁有超級(jí)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)。在財(cái)務(wù)上是可行的。（1）敏感性分析表表91 敏感性分析報(bào)表項(xiàng)目?jī)?nèi)部收益率（%）財(cái)務(wù)凈現(xiàn)值（萬(wàn)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(yíng)成本增加3%經(jīng)營(yíng)成本減少3%價(jià)格、成本各增加3%從上表可見(jiàn)，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(yíng)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。從靜態(tài)分析看，項(xiàng)目具有很強(qiáng)的抗風(fēng)險(xiǎn)能力。圖91 盈虧平衡點(diǎn)分析示意圖（達(dá)年產(chǎn)）虧損區(qū)可變成本線(xiàn)100%80%60%40%0%20%21001800150012009006000300銷(xiāo)售收入/總成本費(fèi)用(萬(wàn)元)產(chǎn)品銷(xiāo)售量或生產(chǎn)能力利用率凈銷(xiāo)售收入線(xiàn)總成本費(fèi)用線(xiàn)盈利區(qū)保本點(diǎn)固定成本線(xiàn)通過(guò)觀測(cè)上圖，%，%時(shí)，企業(yè)可實(shí)現(xiàn)保本。經(jīng)計(jì)算投產(chǎn)后第2年（整個(gè)計(jì)算期的第3年）BEP（生產(chǎn)能力利用率）%。經(jīng)計(jì)算，本項(xiàng)目的投資回收期內(nèi)。本項(xiàng)目經(jīng)計(jì)算，本項(xiàng)目能力較強(qiáng)，是個(gè)好項(xiàng)目 投資回收期（Pt）投資回收期是指項(xiàng)目的凈收益償還項(xiàng)目全部投資所需要的時(shí)間，一般以年為單位，并從項(xiàng)目建設(shè)起始年算起。財(cái)務(wù)凈現(xiàn)值等于或者大于零，表明項(xiàng)目的盈利能力達(dá)到或者超過(guò)按設(shè)定折現(xiàn)率計(jì)算的盈利水平。 財(cái)務(wù)凈現(xiàn)值（FNPV）財(cái)務(wù)凈現(xiàn)值是指按設(shè)定的折現(xiàn)率ic計(jì)算的項(xiàng)目計(jì)算期內(nèi)各年凈現(xiàn)金流量的現(xiàn)金之和。 財(cái)務(wù)效益分析項(xiàng)目建成后，正常經(jīng)營(yíng)期盈利能力如下：（1）%（2）投資回收期（稅后、凈態(tài)）（含建設(shè)期1年）（3）財(cái)務(wù)內(nèi)部收益率（稅后）%（4）財(cái)務(wù)凈現(xiàn)值（稅后）（FIRR）財(cái)務(wù)內(nèi)部收益率是指項(xiàng)目在整個(gè)計(jì)算期內(nèi)各年凈現(xiàn)金流量現(xiàn)值累計(jì)等于零時(shí)的折現(xiàn)率，它是評(píng)價(jià)項(xiàng)目盈利能力的動(dòng)態(tài)指標(biāo)。其他銷(xiāo)售費(fèi)用按產(chǎn)品銷(xiāo)售收入的5%計(jì)取，共計(jì)210萬(wàn)元。（6）遞延資產(chǎn)攤銷(xiāo)費(fèi)：前期工作費(fèi)、勘察設(shè)計(jì)費(fèi)等遞延資產(chǎn)從項(xiàng)目受益年（第二年）開(kāi)始按5年進(jìn)行等額攤銷(xiāo)。在折舊時(shí)，把基本預(yù)備費(fèi)、建設(shè)期利息計(jì)用入上述費(fèi)用之內(nèi)。（4）折舊費(fèi)：本項(xiàng)費(fèi)用以固定資產(chǎn)為基數(shù)，采用直線(xiàn)法，分類(lèi)計(jì)算折舊費(fèi)，主要折舊為建筑工程和設(shè)備。②耗電：（含非生產(chǎn)用電量折價(jià)）150萬(wàn)度=105萬(wàn)元裝機(jī)容量210千瓦，全年用電量150萬(wàn)Kwh。項(xiàng)目達(dá)產(chǎn)后原輔材