PPP项目财务盈利能力分析及应用建议——基于财务内部收益率的分析

摘要

主要基于财务盈利能力评价指标——财务内部收益率,并结合财政部财金〔2015〕21号文付费公式测算,从资本金比例、还款方式、合理还款期限、项目合作年限以及不同测算公式变化等方面,结合案例解析财务内部收益率的变动和影响,并对PPP项目财务盈利能力评价的应用提出建议.%This paper mainly based on financial profitability evaluation index—the financial internal rate of return,and combined with the ministry of finance and financial [2015] No. 21 pay formula calculation,analyzes the changes and influence of the financial internal rate of return with cases from the aspects of capital ratio, repayment mode,reasonable repayment period,project cooperation years and variation of calculation formula, and puts forward suggestions on the application of PPP project financial profitability evaluation.