| 摘要: |
| EVA的出现给企业带来了全新的成本理念,并可有效避免投资决策中的短期行为。油田企业投资活动具有高投资、高利润、高风险的特点,投资效果直接关系着其发展能力。利用《经济增加值考核细则》中的相关规定,构建油田投资项目EVA评价模型,并针对某油田区块的产能建设项目,计算EVA和传统评价指标。通过2012—2026年的预测数据分析得出,该项目抗风险能力较好,具有财务可行性,并且EVA在评价过程中提供了更全面的信息。 |
| 关键词: EVA 油田项目 投资评价 模型 |
| DOI： |
| 分类号:F275.5 |
| 基金项目:中央高校基本科研业务费专项资金(13CX06018B) |
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| Research on EVA Investment Evaluation for Oil Project |
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TIAN Xuefeng1, ZHANG Tiantian1, Ann Rensel2, ZHANG Ling1
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(1.China University of Petroleum, Qingdao, Shandong 266580, China;2. Niagara University, NY 14109, USA)
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| Abstract: |
| The appearance of EVA brings the new concept of cost and effectively avoids the short-term investment decisions. Investing activities of oil companies with high investment have high profits and high risk and the investing effect is directly related to its capacity of development. This paper builds the EVA evaluation model for oil investment projects according to the provisions of "economic value added assessment rules" and then uses the model and traditional evaluation indexes, making evaluation of the capacity building project for an oil blocks. With the predicted data for 15years from 2012 to 2026, it is concluded that risk-resisting ability of the project is good, it has financial viability, and the EVA provides more comprehensive information. |
| Key words: EVA oil Project investment evaluation investment evaluation model |
