集团公司股权投资项目可行性研究报告编制规定

集团公司股权投资项目可行性研究报告编制规定二0二0年 月 日目 次

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,

）。

号）；

可研报告编制概述 投资必要性

T

合资方情况 合资方案及公司治理

合资方案实施计划 财务分析

(CI

)

i

)

(CI

)

FIRR

)

FIRR

FIRR

nCI

i

i+=+/,

=÷2

=

+

÷÷

d

÷÷

/t/t

÷÷÷

m

m

÷÷

/t/t/t

/t/t

/t

/tm

÷÷÷÷÷

÷÷÷÷÷÷÷÷ 投资风险及应对措施 结论及建议

(i=

(i=

附表

附件

n

A

B

注：1.增值税和营业税采用一种。2.增值税=销项税－进项税－抵扣固定资产进项税额；抵扣固定资产进项税额≦（销项税－进项税）；进项税按原口径计算。3.

待扣固定资产进项税额=上年待扣固定资产进项税额-抵扣固定资产进项税额。

n

1+2+3+4

n=+=++

n i=

注：建设投资含增值税。

ni=

n

××××××

n

n

n注：1.在建工程、固定资产净值中均不含增值税。2.

待扣固定资产进项税额=上年待扣固定资产进项税额-抵扣固定资产进项税额。

d

/t/tm

m

/t/t/t

/t/t

/t

/tm

）。

,

,

可研报告编制概述 目标公司情况 收购的必要性 股权收购方案

DTV

FCF

gg

收购后公司的整合与经营 收购方案实施计划 投资估算与经济评价 =

,净资产收益率

年净利润年平均净资产

=÷2

=

+

÷÷

d

÷÷

/t/t

÷÷÷

m

m

÷÷

/t/t/t

/t/t

/t

/tm

÷÷÷÷÷

÷÷÷÷÷÷÷÷

(CI

)

FIRR

)(FIRR）。FIRR

FIRR

nCI

CI

i

i iF

i

;;i. 投资风险及应对措施 结论及建议

i=

附表

附件

n

A

A

注：1.增值税和营业税采用一种。2.增值税=销项税－进项税－抵扣固定资产进项≦进项税按原口径计算。3.

待扣固定资产进项税额=上年待扣固定资产进项税额-抵扣固定资产进项税额。

1+2+3+4

n注：1.可根据实际情况调整表格。2.

属于增值税一般纳税人的，折旧费计算应扣除新的建设投资中的固定资产进项税额。

n注：1.是否分别计算折旧及摊销根据实际情况确定。2.

属于增值税一般纳税人的，新增固定资产折旧中固定资产原值不含增值税。

n 注：新增建设投资含增值税。

n××××+++注：可根据实际情况调整表格。

n

:

n

n

n

i=

×

×

×

d

/t/tm

m

/t/t

/t

/t/t

/t

/t

m注：根据项目所处行