第十七章結(jié)論與建議一、可行性研究的結(jié)論武威天乙生態(tài)園位于涼州區(qū)武南工業(yè)園區(qū)、312國道古永高速公路陽畦收費站南側(cè)，項目屬于綜合文化生態(tài)旅游。由于該項目建設(shè)時機良好，預(yù)計經(jīng)營壓力不大。另外，從未來長期投資回報的角度考慮，應(yīng)該采用行之有效的方式降低生態(tài)園的經(jīng)營成本，提高生態(tài)觀光園的盈利能力，盡量保證實現(xiàn)經(jīng)營中承諾的投資回報，降低投資風險，提高發(fā)展商的品牌形象。整體來看，武威天乙生態(tài)園的擬建是一種科學(xué)理性的發(fā)展手段，本項目運營條件成熟，時機合理，市場醞釀形勢及周邊配套完善，受武威，經(jīng)濟發(fā)展規(guī)劃以及縣城總體規(guī)劃的利好影響，本項目前景展望非常良好。二、可行性研究的建議1、項目是一項民心工程，有著良好的社會效益，建議國家在資金等方面給于大力支持。2、待可行性研究報告批復(fù)后，承辦單位應(yīng)抓緊項目的初步設(shè)計和施工圖設(shè)計，以便早日實施。3、承辦單位應(yīng)積極做好項目籌資工作，以便使項目盡快實施。4、承辦單位應(yīng)積極爭取有關(guān)政府部門的優(yōu)惠支持工作，以便使項目順利實施。

附表附表1：營業(yè)收入、營業(yè)稅金及附加和增值稅估算表附表2：利潤及利潤分配表附表3：項目投資現(xiàn)金流量表附表4：項目資本金現(xiàn)金流量表附表5：總成本費用估算表附表6：固定資產(chǎn)折舊費估算表附表7：無形資產(chǎn)和其他資產(chǎn)攤銷費估算表附表8：財務(wù)計劃現(xiàn)金流量表附表9：資產(chǎn)負債表附表10：項目總投資使用計劃與資金籌措表附表1：營業(yè)收入、營業(yè)稅金及附加和增值稅估算表（一）單位：萬元序號項目名稱合計1234567891011121314151營業(yè)收入43797.52380.85761.71142.541523.391904.241904.241904.241904.241904.241904.242增值稅7145.4162.13124.27186.4248.54310.67310.67310.67310.67310.67310.672.1銷項稅金7445.5664.74129.49194.23258.98323.72323.72323.72323.72323.72323.722.2進項稅金300.152.615.227.8310.4413.0513.0513.0513.0513.0513.052.3固定資產(chǎn)抵扣稅金3營業(yè)稅金及附加571.564.979.9414.9119.8924.8524.8524.8524.8524.8524.853.1營業(yè)稅3.2消費稅3.3城市建設(shè)維護費357.23.116.219.3212.4315.5315.5315.5315.5315.5315.533.4教育費附加214.361.863.735.597.469.329.329.329.329.329.323.5資源稅4增值稅退稅

附表1：營業(yè)收入、營業(yè)稅金及附加和增值稅估算表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301營業(yè)收入43797.521904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.242增值稅7145.41310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.672.1銷項稅金7445.56323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.722.2進項稅金300.1513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.052.3固定資產(chǎn)抵扣稅金3營業(yè)稅金及附加571.5624.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.853.1營業(yè)稅3.2消費稅3.3城市建設(shè)維護費357.215.5315.5315.5315.5315.5315.5315.5315.5315.5315.5315.5315.5315.5315.5315.533.4教育費附加214.369.329.329.329.329.329.329.329.329.329.329.329.329.329.329.323.5資源稅4增值稅退稅

附表2：利潤及利潤分配表（一）單位：萬元序號項目名稱合計1234567891011121314151營業(yè)收入43797.52380.85761.71142.541523.391904.241904.241904.241904.241904.241904.242營業(yè)稅金及附加571.564.979.9414.9119.8924.8524.8524.8524.8524.8524.853總成本費用19109.11219.61747.79836.39925.021013.641013.641013.641013.641013.641013.644貼補收入5利潤總額(1-2-3+4)24116.85156.273.97291.24578.48865.75865.75865.75865.75865.75865.756彌補以前年度虧損7應(yīng)納稅所得額(5-6)24116.85156.273.97291.24578.48865.75865.75865.75865.75865.75865.758所得稅6029.2139.070.9972.81144.62216.44216.44216.44216.44216.44216.449凈利潤(5-8)18087.64117.22.98218.43433.86649.31649.31649.31649.31649.31649.3110期初未分配利潤11可供分配的利潤（9+10）117.22.98218.43433.86649.31649.31649.31649.31649.31649.3112提取法定盈余公積金1808.7611.720.321.8443.3964.9364.9364.9364.9364.9364.9313可供投資者分配的利潤（11-12）105.482.68196.59390.47584.38584.38584.38584.38584.38584.3814應(yīng)付優(yōu)先股股利15提取任意盈余公積金16應(yīng)付普通股股利（13-14-15）105.482.68196.59390.47584.38584.38584.38584.38584.38584.3817各投資方利潤分配：16278.87105.482.68196.59390.47584.38584.38584.38584.38584.38584.3818未分配利潤（13-14-15-17）19息稅前利潤24116.85156.273.97291.24578.48865.75865.75865.75865.75865.75865.7520息稅折舊攤銷前利潤36353.54156.27516.79877.311237.821598.351598.351598.351598.351598.351598.35

附表2：利潤及利潤分配表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301營業(yè)收入43797.521904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.242營業(yè)稅金及附加571.5624.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.853總成本費用19109.111013.64757.35720.74684.12647.51647.51647.51647.51647.51647.51647.51647.51647.51647.51647.514貼補收入5利潤總額(1-2-3+4)24116.85865.751122.041158.651195.271231.881231.881231.881231.881231.881231.881231.881231.881231.881231.881231.886彌補以前年度虧損7應(yīng)納稅所得額(5-6)24116.85865.751122.041158.651195.271231.881231.881231.881231.881231.881231.881231.881231.881231.881231.881231.888所得稅6029.21216.44280.51289.66298.82307.97307.97307.97307.97307.97307.97307.97307.97307.97307.97307.979凈利潤(5-8)18087.64649.31841.53868.99896.45923.91923.91923.91923.91923.91923.91923.91923.91923.91923.91923.9110期初未分配利潤11可供分配的利潤（9+10）649.31841.53868.99896.45923.91923.91923.91923.91923.91923.91923.91923.91923.91923.91923.9112提取法定盈余公積金1808.7664.9384.1586.989.6592.3992.3992.3992.3992.3992.3992.3992.3992.3992.3992.3913可供投資者分配的利潤（11-12）584.38757.38782.09806.81831.52831.52831.52831.52831.52831.52831.52831.52831.52831.52831.5214應(yīng)付優(yōu)先股股利15提取任意盈余公積金16應(yīng)付普通股股利（13-14-15）584.38757.38782.09806.81831.52831.52831.52831.52831.52831.52831.52831.52831.52831.52831.5217各投資方利潤分配：16278.87584.38757.38782.09806.81831.52831.52831.52831.52831.52831.52831.52831.52831.52831.52831.5218未分配利潤（13-14-15-17）19息稅前利潤24116.85865.751122.041158.651195.271231.881231.881231.881231.881231.881231.881231.881231.881231.881231.881231.8820息稅折舊攤銷前利潤36353.541598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.35

附表3：項目投資現(xiàn)金流量表（一）單位：萬元序號項目名稱合計1234567891011121314151現(xiàn)金流入47349.83380.85761.71142.541523.391904.241904.241904.241904.241904.241904.241.1營業(yè)收入43797.52380.85761.71142.541523.391904.241904.241904.241904.241904.241904.241.2補貼收入1.3回收固定資產(chǎn)3122.511.4回收流動資金429.81.5其他現(xiàn)金流入2現(xiàn)金流出23232.981535.921535.921535.921535.921535.921889.441823.811887.111907.451927.77305.89305.89305.89305.89305.892.1建設(shè)投資15359.21535.921535.921535.921535.921535.921535.921535.921535.921535.921535.922.2流動資金429.8128.9442.9885.9685.9685.962.3經(jīng)營成本6872.42219.61234.97250.32265.68281.04281.04281.04281.04281.04281.042.4營業(yè)稅金及附加571.564.979.9414.9119.8924.8524.8524.8524.8524.8524.852.5維持運營投資2.6其它現(xiàn)金流出3所得稅前凈現(xiàn)金流量（1-2）24116.85-1535.92-1535.92-1535.92-1535.92-1535.92-1508.59-1062.11-744.57-384.06-23.531598.351598.351598.351598.351598.354累計所得稅前凈現(xiàn)金流量-1535.92-3071.84-4607.76-6143.68-7679.6-9188.19-10250.3-10994.87-11378.93-11402.46-9804.11-8205.76-6607.41-5009.06-3410.715調(diào)整所得稅6029.2139.070.9972.81144.62216.44216.44216.44216.44216.44216.446所得稅后凈現(xiàn)金流量（3-5）18087.64-1535.92-1535.92-1535.92-1535.92-1535.92-1547.66-1063.1-817.38-528.68-239.971381.911381.911381.911381.911381.917累計所得稅后凈現(xiàn)金流量-1535.92-3071.84-4607.76-6143.68-7679.6-9227.26-10290.36-11107.74-11636.42-11876.39-10494.48-9112.56-7730.65-6348.74-4966.83計算指標：1-所得稅前；2-所得稅后12項目投資財務(wù)內(nèi)部收益率（%）7.375.94項目投資財務(wù)凈現(xiàn)值（稅前I=2%，稅后I=2%）12921.328853.31項目投資回收期（年）17.1318.74

附表3：項目投資現(xiàn)金流量表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301現(xiàn)金流入47349.831904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.245456.551.1營業(yè)收入43797.521904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241.2補貼收入1.3回收固定資產(chǎn)3122.513122.511.4回收流動資金429.8429.81.5其他現(xiàn)金流入2現(xiàn)金流出23232.98305.89305.89305.89305.89305.89305.89305.89305.89305.89305.89305.89305.89305.89305.89305.892.1建設(shè)投資15359.22.2流動資金429.82.3經(jīng)營成本6872.42281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.042.4營業(yè)稅金及附加571.5624.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.852.5維持運營投資2.6其它現(xiàn)金流出3所得稅前凈現(xiàn)金流量（1-2）24116.851598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.351598.355150.664累計所得稅前凈現(xiàn)金流量-1812.36-214.011384.342982.694581.046179.397777.749376.0910974.4412572.7914171.1415769.4917367.8418966.1924116.855調(diào)整所得稅6029.21216.44280.51289.66298.82307.97307.97307.97307.97307.97307.97307.97307.97307.97307.97307.976所得稅后凈現(xiàn)金流量（3-5）18087.641381.911317.841308.691299.531290.381290.381290.381290.381290.381290.381290.381290.381290.381290.384842.697累計所得稅后凈現(xiàn)金流量-3584.91-2267.07-958.39341.151631.532921.914212.295502.676793.058083.439373.8110664.1911954.5713244.9518087.64計算指標：1-所得稅前；2-所得稅后項目投資財務(wù)內(nèi)部收益率（%）項目投資財務(wù)凈現(xiàn)值（稅前I=2%，稅后I=2%）項目投資回收期（年）

附表4：項目資本金現(xiàn)金流量表（一）單位：萬元序號項目名稱合計1234567891011121314151現(xiàn)金流入47349.83380.85761.71142.541523.391904.241904.241904.241904.241904.241904.241.1營業(yè)收入43797.52380.85761.71142.541523.391904.241904.241904.241904.241904.241904.241.2補貼收入1.3回收固定資產(chǎn)余值3122.511.4回收流動資金429.81.5其他現(xiàn)金流入2現(xiàn)金流出29262.191578.91578.91578.91578.91578.91842.551824.81916.942009.092101.23522.33522.33522.33522.33522.332.1項目資本金157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.92.2借款本金償還2.3借款利息支付2.4經(jīng)營成本6872.42219.61234.97250.32265.68281.04281.04281.04281.04281.04281.042.5營業(yè)稅金及附加571.564.979.9414.9119.8924.8524.8524.8524.8524.8524.852.6所得稅6029.2139.070.9972.81144.62216.44216.44216.44216.44216.44216.442.7維持運營投資2.8其它3凈現(xiàn)金流量(1-2)18087.64-1578.9-1578.9-1578.9-1578.9-1578.9-1461.7-1063.1-774.4-485.7-196.991381.911381.911381.911381.911381.91計算指標資本金內(nèi)部收益率(%)5.91

附表4：項目資本金現(xiàn)金流量表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301現(xiàn)金流入47349.831904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.245456.551.1營業(yè)收入43797.521904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241.2補貼收入1.3回收固定資產(chǎn)余值3122.513122.511.4回收流動資金429.8429.81.5其他現(xiàn)金流入2現(xiàn)金流出29262.19522.33586.4595.55604.71613.86613.86613.86613.86613.86613.86613.86613.86613.86613.86613.862.1項目資本金157892.2借款本金償還2.3借款利息支付2.4經(jīng)營成本6872.42281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.042.5營業(yè)稅金及附加571.5624.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.852.6所得稅6029.21216.44280.51289.66298.82307.97307.97307.97307.97307.97307.97307.97307.97307.97307.97307.972.7維持運營投資2.8其它3凈現(xiàn)金流量(1-2)18087.641381.911317.841308.691299.531290.381290.381290.381290.381290.381290.381290.381290.381290.381290.384842.69計算指標資本金內(nèi)部收益率(%)

附表5：總成本費用估算表（一）單位：萬元序號項目名稱合計1234567891011121314151水電費1766.1715.3630.7246.0761.4376.7976.7976.7976.7976.7976.791人工工資及福利費2250909090909090909090903折舊費10956.69423.22483.67544.14604.6604.6604.6604.6604.6604.64廣告費47619.0419.0419.0419.0419.0419.0419.0419.0419.0419.045景區(qū)管理費用2380.2595.2195.2195.2195.2195.2195.2195.2195.2195.2195.216景區(qū)業(yè)務(wù)接待費用175619.04108.64121.44134.24147.04147.04147.04147.04147.04147.047無形資產(chǎn)攤銷128089.6102.4115.21281281281281281288總成本費用19585.11238.65766.83855.43944.061032.681032.681032.681032.681032.681032.689經(jīng)營成本6872.42219.61234.97250.32265.68281.04281.04281.04281.04281.04281.0410固定成本17818.94223.29736.11809.36882.63955.89955.89955.89955.89955.89955.8911可變成本1766.1715.3630.7246.0761.4376.7976.7976.7976.7976.7976.79

附表5：總成本費用估算表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301水電費1766.1776.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.791人工工資及福利費22509090909090909090909090909090903折舊費10956.69604.6437.91414.1390.28366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.474廣告費47619.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.045景區(qū)管理費用2380.2595.2195.2195.2195.2195.2195.2195.2195.2195.2195.2195.2195.2195.2195.2195.216景區(qū)業(yè)務(wù)接待費用175619.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.0419.047無形資產(chǎn)攤銷128012838.425.612.88總成本費用19585.111032.68776.39739.78703.16666.55666.55666.55666.55666.55666.55666.55666.55666.55666.55666.559經(jīng)營成本6872.42281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.0410固定成本17818.94955.89699.6662.99626.37589.76589.76589.76589.76589.76589.76589.76589.76589.76589.76589.7611可變成本1766.1776.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.7976.79

附表6：固定資產(chǎn)折舊費估算表（一）單位：萬元序號項目名稱折舊年限1234567891011121314151固定資產(chǎn)合計2815.844223.765631.687039.68447.521.1原值合計9855.4411263.3612671.2814079.214079.214079.214079.214079.214079.21.2當期折舊費423.22483.67544.14604.6604.6604.6604.6604.6604.61.3凈值合計9432.2210356.4711220.2512023.5711418.9710814.3710209.779605.179000.572房屋建筑301157.261157.261157.261157.252.1原值8100.819258.0710415.3311572.5811572.5811572.5811572.5811572.5811572.582.2折舊費256.53293.17329.82366.47366.47366.47366.47366.47366.472.3凈值7844.288708.379535.8110326.599960.129593.659227.188860.718494.243機器設(shè)備10250.66250.66250.66250.673.1原值1754.632005.292255.952506.622506.622506.622506.622506.622506.623.2折舊費166.69190.5214.32238.13238.13238.13238.13238.13238.133.3凈值1587.941648.11684.441696.981458.851220.72982.59744.46506.33

附表6：固定資產(chǎn)折舊費估算表（二）單位：萬元序號項目名稱折舊年限1617181920212223242526272829301固定資產(chǎn)合計1.1原值合計14079.214079.214079.214079.214079.214079.214079.214079.214079.214079.214079.214079.214079.214079.214079.21.2當期折舊費604.6437.91414.1390.28366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.471.3凈值合計8395.977958.067543.967153.686787.216420.746054.275687.85321.334954.864588.394221.923855.453488.983122.512房屋建筑302.1原值11572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.5811572.582.2折舊費366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.47366.472.3凈值8127.777761.37394.837028.366661.896295.425928.955562.485196.014829.544463.074096.63730.133363.662997.193機器設(shè)備103.1原值2506.622506.622506.622506.622506.622506.622506.622506.622506.622506.622506.622506.622506.622506.622506.623.2折舊費238.1371.4447.6323.813.3凈值268.2196.76149.13125.32125.32125.32125.32125.32125.32125.32125.32125.32125.32125.32125.32

附表7：無形資產(chǎn)和其他資產(chǎn)攤銷費估算表（一）單位：萬元序號項目名稱攤銷年限1234567891011121314151無形及其他資產(chǎn)合計2563845126407681.1原值合計896102411521280128012801280128012801.2當期攤銷費89.6102.4115.21281281281281281281.3凈值合計806.4832844.8844.8716.8588.8460.8332.8204.82無形資產(chǎn)101281281281282.1原值896102411521280128012801280128012802.2攤銷費89.6102.4115.21281281281281281282.3凈值806.4832844.8844.8716.8588.8460.8332.8204.8

附表7：無形資產(chǎn)和其他資產(chǎn)攤銷費估算表（二）單位：萬元序號項目名稱攤銷年限1617181920212223242526272829301無形及其他資產(chǎn)合計1.1原值合計1280128012801280128012801280128012801280128012801280128012801.2當期攤銷費12838.425.612.81.3凈值合計76.838.412.82無形資產(chǎn)102.1原值1280128012801280128012801280128012801280128012801280128012802.2攤銷費12838.425.612.82.3凈值76.838.412.8

附表8：財務(wù)計劃現(xiàn)金流量表（一）單位：萬元序號項目名稱合計1234567891011121314151經(jīng)營活動凈現(xiàn)金流量30324.33117.2515.8804.51093.21381.911381.911381.911381.911381.911381.911.1現(xiàn)金流入51243.08445.59891.191336.771782.372227.962227.962227.962227.962227.962227.961.1.1營業(yè)收入43797.52380.85761.71142.541523.391904.241904.241904.241904.241904.241904.241.1.2增值稅銷項稅額7445.5664.74129.49194.23258.98323.72323.72323.72323.72323.72323.721.2現(xiàn)金流出20918.75328.39375.39532.27689.17846.05846.05846.05846.05846.05846.051.2.1經(jīng)營成本6872.42219.61234.97250.32265.68281.04281.04281.04281.04281.04281.041.2.2增值稅進項稅額300.152.615.227.8310.4413.0513.0513.0513.0513.0513.051.2.3營業(yè)稅金及附加571.564.979.9414.9119.8924.8524.8524.8524.8524.8524.851.2.4增值稅7145.4162.13124.27186.4248.54310.67310.67310.67310.67310.67310.671.2.5所得稅6029.2139.070.9972.81144.62216.44216.44216.44216.44216.44216.442投資活動凈現(xiàn)金流量-15789-1535.92-1535.92-1535.92-1535.92-1535.92-1664.86-1578.9-1621.88-1621.88-1621.882.1現(xiàn)金流入2.2現(xiàn)金流出157891535.921535.921535.921535.921535.921664.861578.91621.881621.881621.882.2.1建設(shè)投資15359.21535.921535.921535.921535.921535.921535.921535.921535.921535.921535.922.2.2維持運營投資2.2.3流動投資429.8128.9442.9885.9685.9685.963籌資活動凈現(xiàn)金流量-489.871578.91578.91578.91578.91578.91473.421576.221382.311188.43994.52-584.38-584.38-584.38-584.38-584.383.1現(xiàn)金流入157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.93.1.1項目資本金投入157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.93.1.2建設(shè)投資借款3.1.3流動資金借款3.2現(xiàn)金流出16278.87105.482.68196.59390.47584.38584.38584.38584.38584.38584.383.2.1各種利息支出3.2.2償還債務(wù)本金3.2.3應(yīng)付利潤（股利分配）16278.87105.482.68196.59390.47584.38584.38584.38584.38584.38584.384凈現(xiàn)金流量（1+2+3）14045.4542.9842.9842.9842.9842.98-74.24513.12564.93659.75754.55797.53797.53797.53797.53797.535累計盈余資金42.9885.96128.94171.92214.9140.66653.781218.711878.462633.013430.544228.075025.65823.136620.66

附表8：財務(wù)計劃現(xiàn)金流量表（二）單位：萬元序號項目名稱合計1617181920212223242526272829301經(jīng)營活動凈現(xiàn)金流量30324.331381.911317.841308.691299.531290.381290.381290.381290.381290.381290.381290.381290.381290.381290.381290.381.1現(xiàn)金流入51243.082227.962227.962227.962227.962227.962227.962227.962227.962227.962227.962227.962227.962227.962227.962227.961.1.1營業(yè)收入43797.521904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241904.241.1.2增值稅銷項稅額7445.56323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.72323.721.2現(xiàn)金流出20918.75846.05910.12919.27928.43937.58937.58937.58937.58937.58937.58937.58937.58937.58937.58937.581.2.1經(jīng)營成本6872.42281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.04281.041.2.2增值稅進項稅額300.1513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.0513.051.2.3營業(yè)稅金及附加571.5624.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.8524.851.2.4增值稅7145.41310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.67310.671.2.5所得稅6029.21216.44280.51289.66298.82307.97307.97307.97307.97307.97307.97307.97307.97307.97307.97307.972投資活動凈現(xiàn)金流量-157892.1現(xiàn)金流入2.2現(xiàn)金流出157892.2.1建設(shè)投資15359.22.2.2維持運營投資2.2.3流動投資429.83籌資活動凈現(xiàn)金流量-489.87-584.38-757.38-782.09-806.81-831.52-831.52-831.52-831.52-831.52-831.52-831.52-831.52-831.52-831.52-831.523.1現(xiàn)金流入157893.1.1項目資本金投入157893.1.2建設(shè)投資借款3.1.3流動資金借款3.2現(xiàn)金流出16278.87584.38757.38782.09806.81831.52831.52831.52831.52831.52831.52831.52831.52831.52831.52831.523.2.1各種利息支出3.2.2償還債務(wù)本金3.2.3應(yīng)付利潤（股利分配）16278.87584.38757.38782.09806.81831.52831.52831.52831.52831.52831.52831.52831.52831.52831.52831.524凈現(xiàn)金流量（1+2+3）14045.45797.53560.46526.6492.73458.86458.86458.86458.86458.86458.86458.86458.86458.86458.86458.865累計盈余資金7418.27978.668505.268997.989456.849915.710374.5710833.4311292.2911751.1512210.0112668.8713127.7313586.5914045.45

附表9：資產(chǎn)負債表（一）單位：萬元序號項目名稱1234567891011121314151資產(chǎn)1578.93157.84736.76315.67894.59485.1211072.3112681.4414314.1115969.8616034.7916099.7216164.6516229.5816294.511.1流動資產(chǎn)總額42.9885.96128.94171.92214.9269.6833.691492.972249.063101.493899.024696.555494.086291.617089.141.1.1貨幣資金42.9885.96128.94171.92214.9269.6666.851236.581900.362658.333455.864253.395050.925848.456645.981.1.2應(yīng)收賬款95.57141.63186.92231.58231.58231.58231.58231.58231.581.1.3預(yù)付賬款1.1.4存貨71.27114.76161.78211.58211.58211.58211.58211.58211.581.2在建工程1535.923071.844607.766143.687679.69215.521.3固定資產(chǎn)凈值9432.2210356.4711220.2512023.5711418.9710814.3710209.779605.179000.571.4無形及其他資產(chǎn)凈值806.4832844.8844.8716.8588.8460.8332.8204.82負債及所有者權(quán)益1578.93157.84736.76315.67894.59485.1211072.312681.4414314.1115969.8616034.7916099.7216164.6516229.5816294.512.1流動負債總額7.9816.3826.7638.6838.6838.6838.6838.6838.682.1.1短期借款2.1.2應(yīng)付賬款7.9816.3826.7638.6838.6838.6838.6838.6838.682.1.3預(yù)收賬款2.2建設(shè)投資借款2.3流動資金借款2.4負債小計7.9816.3826.7638.6838.6838.6838.6838.6838.682.5所有者權(quán)益1578.93157.84736.76315.67894.59485.1211064.3212665.0614287.3515931.1815996.1116061.0416125.9716190.916255.832.5.1資本金1578.93157.84736.76315.67894.59473.411052.312631.214210.11578915789157891578915789157892.5.2資本公積2.5.3累計盈余公積金11.7212.0233.8677.25142.18207.11272.04336.97401.9466.832.5.4累計未分配利潤計算指標資產(chǎn)負債率（%）0.070.130.190.240.240.240.240.240.24流動比率（%）10447.229114.68404.558018.3310080.212142.0714203.9316265.818327.67速動比率（%）9554.118413.997799.997471.329533.1911595.0613656.9315718.817780.67

附表9：資產(chǎn)負債表（二）單位：萬元序號項目名稱1617181920212223242526272829301資產(chǎn)16359.4516443.616530.516620.1416712.5316804.9216897.3216989.7117082.117174.4917266.8817359.2717451.6617544.0517636.441.1流動資產(chǎn)總額7886.688447.148973.749466.469925.3210384.1810843.0511301.9111760.7712219.6312678.4913137.3513596.2114055.0714513.931.1.1貨幣資金7443.528003.988530.589023.39482.169941.0210399.8910858.7511317.6111776.4712235.3312694.1913153.0513611.9114070.771.1.2應(yīng)收賬款231.58231.58231.58231.58231.58231.58231.58231.58231.58231.58231.58231.58231.58231.58231.581.1.3預(yù)付賬款1.1.4存貨211.58211.58211.58211.58211.58211.58211.58211.58211.58211.58211.58211.58211.58211.58211.581.2在建工程1.3固定資產(chǎn)凈值8395.977958.067543.967153.686787.216420.746054.275687.85321.334954.864588.394221.923855.453488.983122.511.4無形及其他資產(chǎn)凈值76.838.412.82負債及所有者權(quán)益16359.4516443.616530.516620.1416712.5316804.9216897.3216989.7117082.117174.4917266.8817359.2717451.6617544.0517636.442.1流動負債總額38.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.682.1.1短期借款2.1.2應(yīng)付賬款38.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.682.1.3預(yù)收賬款2.2建設(shè)投資借款2.3流動資金借款2.4負債小計38.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.6838.682.5所有者權(quán)益16320.7716404.9216491.8216581.4616673.8516766.2416858.6416951.0317043.4217135.8117228.217320.5917412.9817505.3717597.762.5.1資本金1578915789157891578915789157891578915789157891578915789157891578915789157892.5.2資本公積2.5.3累計盈余公積金531.77615.92702.82792.46884.85977.241069.641162.031254.421346.811439.21531.591623.981716.371808.762.5.4累計未分配利潤計算指標資產(chǎn)負債率（%）0.240.240.230.230.230.230.230.230.230.230.220.220.220.220.22流動比率（%）20389.5421838.5223199.9424473.7925660.0926846.3928032.6929218.9930405.2931591.5932777.8933964.235150.536336.837523.1速動比率（%）19842.5421291.5222652.9423926.7925113.0926299.3927485.6928671.9929858.2931044.5932230.8933417.1934603.4935789.836976.1

附表10：項目總投資使用計劃與資金籌措表單位：萬元序號項目名稱合計123456789101投資合計157891535.921535.921535.921535.921535.921664.861578.91621.881621.881621.881.1建設(shè)投資15359.21535.921535.921535.921535.921535.921535.921535.921535.921535.921535.921.2建設(shè)期利息1.3流動資金429.8128.9442.9885.9685.9685.962資金籌措157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.92.1項目資本金157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.92.1.1用于建設(shè)投資157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.92.1.1.1股本投資157891578.91578.91578.91578.91578.91578.91578.91578.91578.91578.92.2債務(wù)資金2.2.1用于建設(shè)投資2.2.2用于建設(shè)期利息2.2.3用于流動資金流動資金借款2.3其他資金目錄TOC\o"1-2"\h\z\u第一章總論 1一、項目概況 1二、項目建設(shè)單位簡介 2三、可行性研究報告編制的依據(jù)及內(nèi)容 3四、主要技術(shù)經(jīng)濟指標 3五、研究初步結(jié)論及建議 5第二章項目建設(shè)背景及意義 6一、項目建設(shè)背景 6二、項目建設(shè)意義 8第三章項目建設(shè)地址及建設(shè)條件 12一、項目建設(shè)地址 12二、建設(shè)條件 12第四章市場分析 15一、項目市場分析 15二、客源市場預(yù)測及定位 18三、項目SWOT分析 19四、項目營銷策略及方式 21第五章項目建設(shè)方案 23一、項目發(fā)展理念及規(guī)劃主題 23二、項目建設(shè)原則及目標 23三、總體規(guī)劃布置 24四、項目布設(shè)方案 25五、建筑方案 27第六章公共基礎(chǔ)設(shè)施 29一、景區(qū)道路 29二、停車場 29三、綠化設(shè)計 30四、供電工程 32五、郵政通信工程 33六、給排水工程 34七、采暖與通風設(shè)計 35八、標示標牌 36九、環(huán)衛(wèi)設(shè)施 37第七章環(huán)境保護 39一、編制依據(jù) 39二、設(shè)計采用標準 39三、環(huán)境現(xiàn)狀 39四、環(huán)境保護設(shè)計原則 40五、主要污染源、污染物及對環(huán)境影響的預(yù)測 40六、環(huán)境污染治理 41七、環(huán)境影響評價結(jié)論 42第八章勞動安全衛(wèi)生及消防 44一、勞動安全及消防 44二、衛(wèi)生防護 45第九章節(jié)能減排 46一、節(jié)能減排的設(shè)計主要依據(jù) 46二、能耗狀況及能耗指標分析 46三、節(jié)能措施 47四、結(jié)論 48第十章管理機構(gòu)與人力資源配置 49一、組織管理機構(gòu) 49二、人力資源配備 49第十一章項目進度安排與實施管理 51一、項目的組織及建設(shè)管理 51二、項目實施進度 51第十二章工程招投標 53HYPERLINK\l"_