问题 问答题

何谓项目财务评价与国民经济评价?两者有何异同?

答案

参考答案:

财务评价是在国家现行财税制度和市场价格体系下,分析预测项目的财务效益与费用,计算财务评价指标,考察拟建项目的盈利能力、偿债能力,据以判断项目的财务可行性。国民经济评价是按照经济资源合理配置的原则,用影子价格和社会折现率等国民经济评价参数,从国民经济整体角度考察项目所耗费的社会资源和对社会的贡献,评价投资项目的经济合理性。

相同点:

(1)两者的评价目的相同。它们都是要求以最小的投入获得最大的产出。

(2)两者的评价基础相同。它们都是在完成市场需求预测、工程技术方案、资金筹措等的基础上进行评价。

(3)两者的计算期相同。它们都要通过计算包括项目的建设期、生产期全过程的费用和效益来评价项目方案的优劣,从而得出项目方案是否可行的结论。

不同点:

(1)评价角度不同。财务评价从企业角度分析评价项目对企业的财务盈利水平和利润额。国民经济评价从国家和社会角度评价项目对国家经济发展和社会福利的贡献。

(2)费用和收益的范围不同。财务评价根据企业直接发生的财务收支、计算项目的费用和收益,即只考虑项目的直接货币收益。国民经济评价考虑项目的直接经济效果和间接效果,项目对全社会的全面的费用和收益状况。

(3)费用和收益的划分不同。财务评价根据项目的收支来确定。国民经济评价的税金、国内借款利息视为国民经济内部转移支付,不列入项目的费用或收益。

(4)采用的价格不同。财务评价采用现行的市场实际价格。国民经济评价采用根据机会成本和供求关系确定的影子价格。

(5)采用的贴现率不同。财务评价采用因行业而异的基准收益率。国民经济评价采用国家统一的社会贴现率。

(6)采用的汇率不同。财务评价采用官方汇率。国民经济评价采用国家统一测定的影子汇率。

(7)采用的工资不同。财务评价采用当地通常的工资水平。国民经济评价采用影子工资。

阅读理解

What is the sky? Where is it? How bright is it? What lies above it? These questions are difficult to answer, aren’t they?

  Is the sky blue? The sky has no color. We know that there is air around the world. When planes fly, they need air to lift their wings. Planes can’t fly very high because the air gets thinner when they go up higher. If we go up about 1,200 kilometers from the earth, we’ll find no air there.

  When we talk about the sky, we usually mean the atmosphere around the earth. It is like a very thick “cover” over the earth and keeps it warm. Without the “cover”, the earth would be a very cold place and nothing could live on it.

  Looking up above us, you will see the blue sky with white clouds. It is usually light blue, but the sky would be dark blue if you go to the top of the highest mountains. And you will see fewer clouds between you and the sun.

  And if you sit in a spaceship high above the earth, there is no air at all. The sky would be so dark that its color would be black.

  Sometimes the sky doesn’t look blue. When the sun rises and falls, you will see red, orange, and other colors in the sky. These are the most beautiful moments of the day.

  Now you may understand that we see colors because the air scatters (散射) the sunlight. Light travels through the air. Without air, there would be no light and no colors.

小题1:Planes can’t fly very high because ____________.

A.there is air around the world

B.the air gets thinner when they go up higher

C.it’s warmer in the sky

D.the air gets thicker when they go up higher小题2:We can see colors of the sky because ____________.

A.the sun rises and falls every day

B.the sky has lots of colors

C.the air scatters the sunlight

D.the sunlight has many colors小题3:Which of the following is TRUE?

A.There is little air without light and colors in the sky.

B.The sky will look red, orange and other colors at noon.

C.The sky has only one color when the sun rises and falls.

D.The sky is dark blue if you go to the top of the highest mountains.

选择题