摘要
随着企业投资回报意识的不断增强,投资增效测评已经逐步成为考核企业新上项目投资效果的有效方法。介绍了投资增效测评的内涵和作用,阐述了投资增效测评与项目可行性研究及后评价经济评价的异同以及在炼化领域的应用思路;同时,对投资增效测评理论方法进行了探索创新,提出了“有无对比法”和“直接增量法”相结合的评价方法;最后,结合烷基化项目案例进行了实证分析,论证了该方法的严谨性与适用性。
As the awareness of investment return grows,the evaluation of investment efficiency has gradually become an effective method to assess the investment effect of new projects.This article introduces the connotation and function of investment efficiency evaluation,expounds the similarities and differences between investment efficiency evaluation,project feasibility study and post-evaluation economic evaluation,as well as the application ideas in the field of refining and chemical industry;at the same time,this article explores an innovative development of the evaluation theories and methods regarding investment and efficiency improvement and puts forward an evaluation method integrating“contrast me thod”and“direct incremental method”;in the end,the case study of alkylate project has been carried out to demonstrate the preciseness and applicability of the method.
作者
董思学
方兴君
郝立新
张书通
王克全
DONG Sixue;FANG Xingjun;HAO Lixin;ZHANG Shutong;WANG Kequan(PetroChina Planning and Engineering Institute;CNPC Planning Department)
出处
《油气与新能源》
2021年第5期23-27,共5页
Petroleum and new energy
关键词
投资增效
增效测评
炼化项目
经济评价
Investment efficiency improvement
Efficiency evaluation
Refining and chemical project
Economic evaluation
