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世行节水项目的财务经济分析采用西方国家常用的“扣除农业成本法”,与国内所采用的“分摊系数法”相比,有许多不同之处。虽然国内在采用“扣除农业成本法”计算成本时,对于生产费用中的工资标准等不易掌握,但考虑到世行节水项目投资构成中含种植结构调整、土地平整、平衡施肥等农业措施投资,采用“分摊系数法”来进行财务经济分析,难以体现因实施农业措施而增加的投入和产出,而用“扣除农业成本法”进行分析,其结果更接近实际,并易得到
Financial and economic analysis of World Bank water saving projects using the common method of deducting agricultural costs in western countries has many differences compared with the “factor of assessment method” adopted in China. Although the domestic calculation of costs using the “deduction of agricultural cost method” is not easy to grasp for the wage rates in production costs, taking into account the investment in the World Bank’s water-saving project investment including agricultural structure adjustment, land leveling, balanced fertilization and other agricultural measures , The use of the “coefficient of apportionment” for financial and economic analysis, it is difficult to reflect the implementation of agricultural measures and increased input and output, but with “deducting agricultural cost method” for analysis, the result is closer to reality and easy to get