我国经济快速发展，伴随物质条件的满足，人们对精神文化的需求进一步加 强。拉动内需，保持经济发展速度，进一步提高居民精神文化生活水平是当前我 国发展的要务。为此，我国政府相继出台了《关于促进旅游业改革发展的若干意 见》、《关于推动特色文化产业发展的指导意见》等政策，通过加快旅游业发展拉 动国内需求，保持经济稳健发展；通过加快发展独具我国特色的文化产业，提高 居民精神文化水平。 本文基于南阳佛教文化陵园项目实际情况，充分借鉴国内外类似项目开发经 验，从项目开发的技术角度、经济效益角度、风险控制及社会效益等方面分析项 目开发的可行性。从技术角度看，基于项目的规模、交通及地理条件，从配套措 施、环保状况、能耗状况、政策支持状况、承办资质及建设资源情况进行逐一分 析，各方面均能得到有效落实，切实可行。从经济角度看，对项目投资进行估算， 制定有效的资金筹措方案，可确保资金顺利到位。通过成本分析、资产折旧和最 终收益分析，得知该项目投资收益率高达 22.8%，属于高收益项目，对开发企业 有很大吸引力。此外项目开发的社会效益凸显，提升南阳文化旅游产业核心竞争 力和保护和传承民族文化遗产，意义重大。从风险角度来看，该项目的主要风险 类型分为七项，风险等级划分为四级。其中，人力风险在该项目属于严重级别， 资金风险在该项目属于灾难级别，进度风险在该项目属于灾难级别，技术风险在 该项目属于灾难级别，自然风险在该项目属于轻微级别，经营风险在该项目属于 严重级别，政策风险在该项目属于忽略级别。通过风险的监控和防范，来进一步 降低风险发生的概率，项目整体风险较低。 通过本文的可行性分析，为项目的开展打下坚实的理论基础。项目实施将有 利于提高南阳旅游产业竞争力，促进当地经济文化快速发展，有利于佛学文化的 传承和弘扬，并为开发企业带来丰厚收益，是多方共赢的项目。 关键词，湖南大拙公司；佛教文化；陵园；项目可行性高级管理人员工商管理硕士学位报告 III Abstract Due to the rapid development of China's economy, people’s spiritual and cultural demands further strength along with the increasingly satisfaction of material conditions. The current critical development task of our country is to stimulate domestic demand, maintain economic growth, and further improve the standards of residents' spiritual and cultural life. Therefore, our government has issued policy, such as, about promoting the several Opinions of the Reform and Development of Tourism, on the Guidance to Promote the Development of Characteristic Culture Industry. Enlarge domestic demand and maintain steady economic growth by speeding up the tourism development. Improve the standards of residents' spiritual culture by speeding up development of unique characteristics of culture industry of our country. Based on the actual situation of Buddhist culture theme park project, this paper draw fully lessons from the domestic and foreign similar project development experience, analysis of the feasibility of the project development from the angle of technology project development, economic efficiency, risk control and the social benefit. From the technical perspective, all aspects of the project can be effectively implemented and feasibly carried out based on the size of the project, traffic and geographical conditions, the supporting measures, environmental protection, energy consumption conditions, policy support, undertake qualification and the construction analysis one by one. From the economic perspective, it can ensure the funds in place smoothly through the project investment estimation and making effective financing plan. The project investment rate is as high as 22.8% based on the cost analysis, depreciation, and ultimately benefit analysis. It belongs to high yield which is very attractive for developing enterprise. The project development have prominent social benefits which can stimulate Nanyang cultural tourism industry core competitiveness, protect and inherit the national culture heritage. From the perspective of risk, the project is divided into seven main risk types, risk level is divided into four grades. Among them in the project, the human resource risk belongs to the severity level, the capital risk belongs to the disaster level, the schedule risk belongs to the disaster level, the technical risks belongs to the disaster level, the natural risk belongs to the level of mild, the management risk belongs to the serious level, the policy risk belongs to the ignore level. Through the monitoring and prevention of the risks, we can further湖南大拙公司佛教文化陵园项目可行性研究 IV reduce the probability of the occurrence of risks and ensure the project overall risk is low. The project could carried out based on the solid theoretical foundation through the feasibility analysis of this paper. The implementation of the project, which will be conducive to enhance the competitiveness of Nanyang tourism industry, promote the rapid development of local economy and culture, is advantageous to the Buddhism culture inheritance and carry forward and bring huge benefit for the development of enterprises. It is a win-win program. Key words，Hunan Dazhuo Company; Buddhist culture; Cemetery; Project feasibility高级管理人员工商管理硕士学位报告 V 目 录 学位报告原创性声明和学位报告版权使用授权书.......................................................... I 摘要.......................................................................................................................................II Abstract................................................................................................................................... III 插图索引............................................................................................................................... VII 附表索引..............................................................................................................................VIII 第 1 章 绪 论........................................................................................................................ 1 1.1 研究背景及意义......................................................................................................1 1.1.1 研究背景.......................................................................................................... 1 1.1.2 研究的意义......................................................................................................2 1.2 理论基础与文献综述............................................................................................. 3 1.2.1 理论基础.......................................................................................................... 3 1.2.2 相关研究综述..................................................................................................8 1.3 研究内容与思路....................................................................................................10 1.3.1 研究内容........................................................................................................10 1.3.2 研究方法........................................................................................................11 1.3.3 研究的技术路线........................................................................................... 11 第 2 章 佛教文化园欧亿·体育（中国）有限公司发展现状与项目背景..............................................................12 2.1 传统佛教文化园欧亿·体育（中国）有限公司发展现状..........................................................................12 2.1.1 传统佛教文化园欧亿·体育（中国）有限公司发展的历史.............................................................12 2.1.2 传统佛教文化园发展中的弊端.................................................................13 2.1.3 佛教文化园欧亿·体育（中国）有限公司发展的趋势......................................................................14 2.2 南阳市佛教文化陵园项目背景与规划.............................................................15 2.2.1 湖南大拙世界文化投资公司概况.............................................................15 2.2.2 南阳市佛教文化陵园项目背景.................................................................. 17 2.2.3 南阳市佛教文化陵园项目特色.................................................................17 2.2.4 南阳市佛教文化陵园项目的规划.............................................................18 2.3 国内外文化园林项目建设经验借鉴.............