摘要
现代企业要发展壮大,不但需要经营好现有的业务,而且需要进行一系列的投资建
设活动以满足消费者的个性化需求。随着市场竞争日益加剧,越来越多的企业开始重视
多元化发展,各类新建项目也越来越多的安排在企业的工作日程上,而要正确评判工程
建设项目的优劣,了解新建项目对企业内在财务指标的影响程度,则必须对项目进行财
务评价。而如何根据企业所处欧亿·体育（中国）有限公司特点运用财务评价指标体系对拟建项目进行财务评
价,这是企业迫切需要解决的重要问题。
本文首先阐述了建设项目财务评价的相关理论和方法,归纳了财务评价的主要方法
以及与之相关的基础数据的预测;在此基础之上,结合汽车涂料欧亿·体育（中国）有限公司特点,分析了构建
涂料工厂工程建设项目财务评价指标体系应注意的问题;其次,以A公司色漆生产线建
设项目为例,结合汽车涂料生产企业自身情况,分析了其财务评价所需基础数据的预测、
基本假设的确定以及财务评价指标体系确立的过程;再者,从实务的角度对汽车涂料行
业建设项目进行财务评价并判断拟建项目的可行性;最后,对本文的研究工作进行总结。
关键词:建设项目;财务预测;财务评价;指标体系

ABSTRACT

The Enterprises can be developed,not only manage the existing business well,but also

need for a series of investment activities to meet customer special needs. In today's

increasingly competitive market,more and more enterprises begin to pay attention to the

diversified development, the new plant construction of new projects more and more in the

work schedule. Financial evaluation is quite needed for judging the project quality and

understanding the impact degree to financial index of the enterprise. How to use financial

evaluation indicator system to do financial evaluation and meet the industry own feature, it is

an urgent problem to be solved.

Firstly, this paper starts from the related theories and methods of the construction project

financial evaluation, summarizes the main methods of financial evaluation and prediction

method. On this basis, to analyze the possible problem when connecting the automobile

painting industry feature to creating the construction project financial evaluation index system.

Secondly, take the A company coating production line construction project as an example,

connect its own conditions to analyze the prediction method of basic data for financial

evaluation, to determine the basic data required for the basic assumptions and the process of

establishing the financial evaluation index system. Besides, to judge the feasibility of the

automobile painting industry construction project according to the project financial evaluation

from a practical point of view. Finally, make a conclusion on the research.

Keywords: construction project; financial forecasting; financial evaluation; index system