| 二次能源利用项目投资决策的影响因素分析 |
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| 引用本文： | 刘爱东,朱恒孚.二次能源利用项目投资决策的影响因素分析[J].财务与金融,2014(2):20-24. |
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| 作者姓名： | 刘爱东 朱恒孚 |
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| 作者单位： | 中南大学商学院,湖南长沙410012 |
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| 基金项目： | 国家自然科学基金项目“中国企业应对反倾销的会计信息证据效力保障机制研究”（71272068）;教育部博士点基金项目“我国企业应对反倾销的会计信息证据生成机制研究”（20130162110074）;教育部人文社科规划项目“企业应对反倾销成本战略防护体系研究”（11YJA630058）;湖南省哲学社会科学基金重点项目“应对反倾销的成本防护能力评价体系研究”（2010ZDB51） |
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| 摘 要： | 基于我国二次能源再利用在财政、征地、税收及信贷等方面的政策约束，以华菱湘钢高炉煤气发电项目为例，研究了二次能源利用项目投资决策的影响因素。根据华菱湘钢高炉煤气发电项目的可研报告，综合分析了企业生产、成本及价格等因素对华菱湘钢高炉煤气发电项目的影响，并将所得税优惠等优惠政策纳入投资决策，具体探讨了政策优惠对项目决策的重大影响。我们认为，国家在具体落实当前的政策的同时，应进一步提供力度更大的政策支持。
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| 关 键 词： | 能源再利用政策 二次能源利用项目 投资决策 华菱湘钢 |
The Study of China＇s Energy Reusing Policies and Secondary Energy Reusing Investment Decisions： Empirical Evidence of Hunan Valin Steel |
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| LIU Ai-dong,ZHU Heng-fu.The Study of China＇s Energy Reusing Policies and Secondary Energy Reusing Investment Decisions： Empirical Evidence of Hunan Valin Steel[J].Accounting and Finance,2014(2):20-24. |
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| Authors: | LIU Ai-dong ZHU Heng-fu |
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| Institution: | (School of Business, Central South University, Changsha 410083) |
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| Abstract: | Based on National policies of finance, land requisition, taxation, and credit in secondary energy using field, this paper takes Hunan Valin Steel as an example to analyze factors influencing investment decision of secondary energy using program. According to the feasibility report of Hunan Valin Steel, this paper makes a comprehensive analysis on the influences of a company＇s manufacturing process, costs and pricing on blast-furnace gas power generation program. This paper also explores the significant effects of preferential policies on a project＇s decision making. In conclusion, we consider that when a country is conscientiously implementing current policies, it should offer stronger policy supports. |
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| Keywords: | Policies of Energy Reuse Using Secondary Energy Projects Investment Decision Hunan Valin Steel |
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