论文标题:关于港口社会经济效益评价的研究
Research of Capital Budgeting Approach Based on Competitive Factors in Different Market Environments
论文作者 张婕
论文导师 邵瑞庆,论文学位 硕士,论文专业 会计学
论文单位 上海海事大学,点击次数 101,论文页数 57页File Size2709k
2004-06-01论文网 http://www.lw23.com/lunwen_82184322/ 港口;直接社会经济效益;间接社会经济效益;投入产出法
port;direct social economical benefit;indirect social economical benefit;input-output method
港口作为水路运输的起点和终点，是连接铁路、公路、和航空等多种运输方式的枢纽，是国家交通运输业的重要基石。而现代港口对国家经济发展的贡献不仅在于通过运输功能的发挥促进对外贸易量的增长，它的贡献还表现在推动工业、服务业等行业的发展，提高对外开放程度，增强地区经济实力等多方面。对港口的这些社会经济效益进行定量分析，能够用于评价港口在社会经济增长中的重要作用，从而引起有关当局的重视，加大对港口的投资力度，推动港口的发展建设。 本文的研究重点就放在港口社会经济效益的定量分析研究上。本文从港口的经济活动分析出发，根据港口的经济活动对社会经济发展的影响程度将港口社会经济效益分成直接与间接两大类。另外，由于港口投产使用前后效益评价的客观条件以及用途有所差别，本文从已使用港口和拟建港口两个角度，对港口不同时期的直接、间接社会经济效益评价的适用方法进行了论述。 在已使用港口的直接社会经济效益量的计量中，本文通过与传统吞吐量指标的对比，论述了增加值指标应用的合理性，阐明了港口增加值的计量范围，并以上海港为例介绍了增加值指标的计算方法。在港口的间接社会经济效益评价中，本文运用了已被国外港口经济发达地区广泛采用的投入产出法，仍以上海港为例，通过投入产出模型来计算上海港对上海市经济发展的前向、后向乘数效益，归纳计算出上海港创造的间接社会经济效益。除了对已使用港口社会经济效益价值量计量方法进行论证外，本文还阐述了应用其他辅助指标评价港口社会经济影响其他方面的重要性。然后，综合上海港的直接和间接社会经济效益，对上海港在上海市经济发展中的地位进行了描述。 在评估拟建港口项目直接社会经济效益时，本文应用了传统的国民经济评价方法。对于拟建港口项目的间接社会经济效益的评估，本文应用的方法也是投入产出模型，但该模型的应用过程与评价已使用港口时有所差别。此外，本文还论述了港口项目后评价的重要性以及评价指标的应用。 综合以上这些方法得到的量化结果，可以用于描述港口的投产使用对港口所在区域乃至整个国家经济发展的巨大促进作用，从而为今后港口的投资决策和科学规划提供了参考依据。
As the joint of shipping and other modes of transportation, port is a very important infrastructure in a country"s public transport system. The impact of port on the economy of the community is not only shown by the booming of international trade which is mostly due to the effects of port activities, but also displayed by the development of industry and other service businesses which is promoted by the port activities indirectly. On this ground, what the social economy benefits from port represents the real economic value of port more than the profits that those port companies gain from port. The researches about measurement of macroscopic benefits from port can help to prove the important role which port plays in the economic development and to attract more investment on the port construction.The focus of this paper is about quantitative analysis on the social economical benefits from port. In terms of the different kinds of impact of port activities on the different businesses, the whole benefits can be divided into direct benefits and indirect benefits. On account of diverse conditions when measure the benefits from the port available and the port planed to build, the author discusses them separately.In this article, the author uses the value added that port business created to describe the direct social economical benefits from the port available, and applies the input-output method on the measurement of the indirect social economical benefits from the port. An example of evaluating the social economical benefits from Shanghai Port is given to introduce how to utilize the value added and the input-output method.In the following parts, the author discusses the estimate of the benefits that would be brought by the port planed to build. The traditional method of national economic evaluation is fit for estimating the direct benefits from the port project, and the input-out method is still proper to be applied on the estimating the indirect benefits from this project, but the intention of evaluation and the way how to use the approach is different from the former.The methods of this paper can be used in practice, and can be used as references for other appraiser of port economic impact.Zhang jie (Accounting) Directed by Shao Rui Qing
|
