试题与答案

某企业新上项目拟用原料甲和乙,生产紧俏产品丙供应国外市场。该企业位于西部贫困地区,新

题型:问答题

题目:

某企业新上项目拟用原料甲和乙,生产紧俏产品丙供应国外市场。该企业位于西部贫困地区,新上项目为政府扶贫的项日之一。有关人员拟对此项目进行国民经济评价。经过前期准备,已知相关数据如下。
该项目共占用小麦农田500亩,1995年小麦单位面积经济净效益为每年600元/亩,已知该片农田还可以种植两茬蔬菜,其1995年单位面积经济净效益为400元/(亩·茬),而且12年内该片农田的年净效益增长率为g=3%,项目实际征地费用见表8-4。
表8-4 项目实际征地费用

费用类型费用总额/万元

土地补偿费

青苗补偿费

粮食开发基金

耕地占有税

养老保险金

剩余农业劳动力安置费

拆迁总费用

400

50

300

350

15

1150

1200

合计3465



原料甲为外贸货物,其到岸价为400美心/t,年耗用量为1.5万吨(满生产负荷),进口从属费用为300美元/t,用人民币支付,国内运杂费为100元/t。原料乙为非外贸货物,年耗用量 2万吨(满生产负荷),采用单位可变成本分解法确定其影子价格为6000元/t。产出物丙为外贸货物,经测定,其国民经济评价影子价格为15 000元/t,年销量3万吨(满生产负荷)。
其他已知数据如下:外汇牌价1美元=7.5元人民币,影子汇率换算系数为1.08。
注册咨询工程师小王根据经济效益分析方法对该项目进行评价,评价过程详见如下所述。
(1)在计算上地影子价格时,小王这样处理实际征地费用表中的数据:小王认为第①、②两项即土地补偿费和青苗补偿费属机会成本性质,采用该农田的原用途即种植小麦的单位面积经济净效益600元/亩来计算上地的机会成本代替这两项费用;第④项即耕地占用税属转移支付,不汁为费用;其余四项费用为新增资源消耗,应该用相应的影子价格换算系数1.1进行调整。
(2)在确定原料甲的影子价格时,小王采取以下计算方法:
原料甲的影子价格=到岸价格×影子汇率+进口从属费用+国内运杂费
=400×7.5×1.08+300×7.5×1.08+100
=5770元/t
[问题]
1.小王在土地费用的调整、原料甲的影子价格的计算过程中,处理是否得当如果有误,
请指出并予以更正。
2.上述原材料乙在什么情况下才采用可变成本分解法确定其影子价格
3.简述对该项目的建设投资进行调整的过程。
4.假定计算得出该项目的经济净现值大于零,请问其含义是什么与财务净现值大于零又有什么区别

答案:

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