摘要
改革开放以来，我国国民经济的持续高速发展和人民生活水平的显
著提高，导致建材业的增长速度持续超过国内生产总值的增长速度。新
型墙材作为一类新型的建材，在我国整个建材欧亿·体育（中国）有限公司中起步较晚，欧亿·体育（中国）有限公司规
模和范围小，技术水平落后。近几年虽然也引进了一些国外技术装备，
但由于种种原因，并未取得良好的效果，因此国内墙材装备在设计水平、
材质性能、加工技术上与国外先进设备制造水平相差甚远，难以适应我
国建筑业发展的需要。我国加入WTO后，随着国家和地方的一些保护
性政策逐渐被取消，国外一些墙材企业将进入国内市场，直接威胁我国
建材企业的生存和发展。在这种形势下，我国建材业必须积极发展新型
墙材项目，增加墙材品种，扩大生产规模，提高墙材产品的技术水平。

为了保证新型墙材生产建设项目投资决策的正确性，必须加强对墙
材生产建设项目投资方案的经济评价。

本文针对大庆达源新型建筑建材集团粉煤灰混凝土小型空心砖生
产投资项目，来研究项目经济评价理论和方法的应用问题。本文运用技
术经济学、工程项目管理、管理学、战略管理、营销管理、财务管理等
现代管理理论和方法，按照宏观与微观分析相结合，定量分析与定性分
析相结合，财务评价与国民经济评价相结合的原则，从企业发展战略的
高度分析和评价该项目的可行性。本文首先根据项目评价原则对项目的
经济效益和社会效益进行评价，并对项目的投资风险进行了深入的分
析。在此基础上运用波特五种竞争力模型，分析了该项目的五种竞争因
素；运用SwOT分析方法，对达源建筑建材集团在产业中竞争的优势、
弱势、机会、和威胁进行了分析。在综合分析的基础上对项目的经济性
给出了明确的结论。

关键词：建设项目：墙体材料；经济评价
Abstract
Since the reform and open of China，the unremitting development of
national economy and remarkable increasing of people’s living standard
caused the industry continually growing with speed over the growth speed
of gross domestic product．As a new-style building material，the
development of new material for wall is comparatively late in China，its
scale and extension is comparatively limited，and its technique level drops
behind．Although some external technical equipments were introduced in
recent years，it did not obtain prospected effect for a various reasons，so
there is a great deal of difference between the design level，material quality
and performance，process technology of equipment of material for wall in
China with advanced。level of equipment manufacture in abroad，so it can
not meet the development need of building industry of China．After China
entered WTO，with some protecting policies of national and local
government being gradually canceled，some foreign company of wall
material will go into the marketplace of China，they will direetly imperil the
survival and development of Chinese building material enterprises．Chinese
building material industry must develop project of new material for wall，
increase the variety，enlarge the manufacture scale，and lift the technique
level of production of wall material．
The economic evaluation for investment program of wall material
production project must been enhanced in order to ensure the correctness of
investment decision of new wall material project．
The paper makes use of the investment project of powder--coal—ash
concrete airbrick of Daqing Dayuan New Construction and Building
Material Group to study the application of the theories and methods of
economic evaluation for project．According to the principle of integrating
macro analysis with micro analysis，integrating quantitative analysis with
qualitative analysis，integrating financial evaluation with national economy
evaluation，the paper analyzes and evaluates the feasibility of the project
from the altitude of development strategy of business by using the theory
and method of technological economics，engineering projeet management，
management，strategy management，marketing management and finance．
The paper firstly evaluates the economic returns and social benefits
according the principle of project evaluation，and makes a deep analysis of
investment risk of the project．Based on previous evaluation，the paper
analyzes the five competitive factors for the project by using
five—competitive-model of Porter；and analyzes preponderance，inferior
position，opportunity and imperilment by using SWOT analysis approach．
On the basis of comprehensive analysis，the paper gives the definite
conclusion about economy of project．
Key words：Building project；Wall material；Economic evaluation