论文总字数：80800字

摘 要

在一个建设项目的可行性研究中，财务评价是一个重要的组成部分。房地产投资项目的财务评价就是根据国家现行的价格体系和财税法规，对房地产投资项目发生的财务效益和费用进行分析计算，考察项目的盈利能力、偿债能力等财务状况。众所周知，财务评价作为项目可行性研究中的重要一环，具有非常重要的意义。它可以直接决定项目决策的成败，因此必须使用科学可行的方法，对这一环节予以高度重视，这样才能减少或者避免决策的失误，提高项目的经济效益。

本文以南京2016G101项目基本信息为基础，主要研究思路分为三大部分。

第一部分，对工作过程进行概述，简单整理课题的总体研究思路，以及在开展过程中需要引用和深化研究的基本方法和理论。

第二部分，在充足的市场调研数据和科学合理的项目定位分析基础上，完成财务评价分析。通过收集大量的文献资料，获取宏观经济等二手信息，完成问卷设计发放工作，获取一手信息，构成南京2016G101项目财务评价基础数据。之后，根据市场调研的结果，结合该项目的定位设计和企业财务情况，根据给定的拟开发项目宗地、相应的城市规划条件以及有关的宗地资料数据，完成财务评价基础数据的估算；从开发商的角度，确定项目开发进度计划、投融资计划等，并编制该方案的财务评价报表，通过财务基本报表计算相应财务评价指标：财务净现值、内部收益率、投资回收期、投资利润率等必要的经济指标，进行该项目的财务评价工作，并进行该项目选定建设方案的不确定性分析和完成风险分析评估。通过对南京2016G101进行财务评价，得出结论：该项目各项经济指标均合格，在财务上可行，有着较好的财务效益和国民经济效益。

第三部分，在项目研究阶段性结束后就研究过程中“房地产住宅开发项目中基准收益率的测算方法”进行补充思考，分别介绍了社会折现率法、加和法、加权平均资金成本估算法、德尔菲法等测算基准收益率的方法，并且阐述各自的优缺点，完成小论文。

关键词：南京2016G101项目，财务评价，基准收益率

A Research on the Financial Evaluation and Market Research of Nanjing 2016G101 Project

05213112 Si-Qi YANG

Adviser: De-Zhi LI

Abstract

In a feasibility study of a construction project, financial evaluation is an important component. The financial evaluation of real estate investment projects is based on the country's current price system and tax laws and regulations, real estate investment projects on the financial benefits and costs of the calculation and calculation of the project's profitability, solvency and other financial conditions. As we all know, financial evaluation is an important part of the project feasibility study, which has a very important significance. It can directly determine the success or failure of project decision-making, it is necessary to use scientific and feasible methods to attach great importance to this link, so as to reduce or avoid decision-making mistakes, improve the economic efficiency of the project.

Based on the related information of Nanjing 2016G101 project, this paper can be divided into the following three parts.

Firstly, this paper gives an overview of the work process, to show the overall methods and theories which will be used and quoted in the following deeper study.

Secondly, this paper completes the financial evaluation and analysis based on the analysis of the adequate market research data as well as the scientific and rational project positioning. By acquiring a large number of documents as the second-hand information of the macro-economic, and through the method of questionnaire, it completes the first-hand information to form the underlying data of Nanjing 2016G101 project financial evaluation. After that, it uses the results of the market research, combined with the positioning design of Nanjing 2016G101 project and enterprise financial situation to complete the estimate of the financial evaluation, and determines the progress of project development plans, investment and financing plans, and the preparation of the statement of financial evaluation of an option from the developer's point of view to compile statement of financial evaluation of the financial net present value net annual value, payback period, the profit rate of investment and programs between incremental internal rate of return necessary economic indicators, which is preferably determined building programs, and gives an uncertainty and risk analysis assessment. Through the financial evaluation of Nanjing 2016G101, it is concluded that the economic indicators of the project are qualified and financially feasible, and have good financial and national economic benefits.

In the last part, this paper concludes a short essay about methods of calculating benchmark yield in real estate housing development project. Here are the social discount rate method, plus method, weighted average cost of capital estimation method, the Delphi method to measure the benchmark rate of return method, and elaborate their own advantages and disadvantages.

Keywords: Nanjing 2016G101 Project; Financial Evaluation; Benchmark Yield

目 录

摘要 2

Abstract 3

第一篇 毕业设计工作描述 8

1 毕业设计的选题与分组 9

2 毕业设计的流程概述 9

2.1 传统财务评价的流程 9

2.2 南京市2016G101地块项目财务评价流程 9

2.3 财务分析技术路线 10

2.4 毕业设计的重难点问题 11

2.4.1 市场调研部分 11

2.4.2 投资估算部分 12

2.4.3 销售收入测算部分 13

2.4.4 财务分析部分 14

2.5进度计划安排 15

第二篇 毕业设计报告 17

1 绪论 18

1.1 研究背景和研究意义 18

1.1.1 研究背景 18

1.1.2 研究意义 19

1.2 文献综述 19

1.2.1 国内外研究现状 19

1.2.2 市场调研综述 21

1.2.3 财务评价综述 22

2 市场调研 30

2.1 消费者调研 30

2.2 市场环境调研 33

2.2.1 宏观环境 33

2.2.2 中观环境 35

2.2.3 微观环境 36

3 项目基本情况 38

3.1 项目概述 38

3.2 建设内容和规模 39

3.3 建设进度 41

4 项目的投资估算和资金筹措计划 42

4.1 投资估算依据 42

4.2 项目相关税费估算依据 42

4.2.1 契税 42

4.2.2 营业税 43

4.2.3 城市维护建设税 43

4.2.4 教育税附加 43

4.2.5 交易印花税 43

4.2.6 土地使用税 45

4.2.7 企业所得税 46

4.3 开发成本 46

4.3.1 土地使用费 46

4.3.2 前期工程费 47

4.3.3 建安工程费 48

4.3.4 基础设施费 50

4.3.5 公共配套设施费 51

4.3.6 不可预见费 51

4.3.7 开发期间规费 52

4.3.8 其他费用 52

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