【作者】 王欣；

【导师】 胡奕明；

【作者基本信息】 上海交通大学 ， 工商管理， 2009， 硕士

【摘要】 企业要生存发展,其产品的推陈出新至关重要。因此,当前越来越多的企业开始重视对于自身产品的投入。而如何正确的对一个企业产品投资项目进行财务评价,是企业尤其是在产品方面具有较大规模投资的企业迫切需要解决的问题。本文从目前企业产品投资项目财务评价的主要方法开始,总结了财务评价所需的主要基础数据的预测方法,同时也总结了财务评价中风险分析的主要方法,并在此基础之上,探讨了关于如何构建企业产品投资项目财务评价模型的相关问题。最终,以上海通用汽车有限公司X远期车型投资项目为例,介绍了其财务评价所需主要基础数据的预测方法及主要基本假设的确定过程、基于Excel的财务评价模型的构建方法、如何对其财务评价进行风险分析以及其财务评价模型面临的问题分析等,从理论及实务角度分别呈现了企业产品投资项目财务评价的整体框架。企业产品投资项目财务评价既是一项具体而复杂的系统工程,又是一项实务性较强的工作。其在国外早已引起企业高度重视,而国内企业对其重视程度还远不够。目前专门针对这一领域的系统研究也还较少,希望本文能从理论及实务两方面为这一领域的研究提供一定的参考。更多还原

【Abstract】 The continual products are vital to the survival and development of the enterprises. Currently more and more enterprises start to focus on investing on products. But how to make a correct financial appraisal of investment projects about products is an urgent issue for the enterprises, especially for those who have to invest a lot on products.The dissertation starts with the introduction of the main methodologies of financial appraisal, then summarizing the main forecasting methods of the key basic data used for financial appraisal and the main methods of risk analysis on financial appraisal. Based on the above methods, how to establish a financial appraisal model is also discussed in the dissertation. Finally, based on the case study of X forward projects in Shanghai General Motors Corporation Limited, it describes the forecasting methods of basic data, how to make the basic assumptions, the methods to establish the financial appraisal model based on Excel, how to make the risk analysis on financial appraisal and how to analyze the problems which the financial appraisal model has faced. From both theoretical and practical perspectives, it has shown the whole framework of financial appraisal of investment projects about products in enterprises. Financial appraisal of investment projects about products in enterprises is a both detailed and complicated systems engineering. It is also a work full of practicality. The overseas enterprises have already attached high importance to it, but the domestic enterprises have not yet paid enough attention to it. Currently there are no a lot of systematic researches focused on this field. I sincerely hope that the dissertation may supply some references to the research in this field from both theoretical and practical perspectives.更多还原