从重视经济利益逐步转向重视生态效益和社会效益，这是世界林业发展的共同趋 势，也是我国经济发展所必须面对的问题。山西省是目前批准的唯一一家在全省域、全 方位、系统性的进行资源型经济转型综合配套改革试验的区域。作为山西兰奇林场重要 组成部分的林业资源开发，更是得到了快速的发展。国家的低碳环保目标、城市的绿化 装饰以及土木工程建设均离不开林业资源。由此可见，林场开发在我国尤其是山西吕梁 地区大有可为。 本报告以山西兰奇林场项目作为研究对象，通过商业计划书的形式，运用战略管理 学和财务管理学等方面的理论，对项目的各个方面进行详细的分析和总体规划。本文首 先对项目背景、战略规划、林场设计与运营管理和产品及盈利模式等方面进行了归纳。 接着，运用 PEST 模型和五力模型分别对宏观环境和欧亿·体育（中国）有限公司竞争环境进行了分析，并运用 SWOT 分析法对项目的优劣势以及外部的机会与威胁进行了分析，由此可知，项目面临 的外部环境十分有利，而且内部优势远大于劣势。 在以上分析的基础上，制定了项目的经营策略，并进行投融资计划与退出方式说明、 收入和支出预测、现金流预测和项目效益评价等方面的工作。本项目初始投资为 2000 万元，其中的 970 万元计划向风险投资者融资；项目资本成本为 10.19%；项目前七年 的净现值（NPV）为 3755.32 万元，远大于零；前七年的内部收益率（IRR）为 29%， 大于项目资本成本；动态投资回收期为 3.79 年，低于投资者期望的 5 年投资回收期，可 见本项目的经济效益十分显著。最后，风险分析表明，本项目的风险较小。 关键词，林场；油松；商业计划书 II Abstract Ecological and social benefits have been paying more and more attention than the economic interests in the world’s forestry development, which is also the problem China must face in her development. And Shanxi Province was the only one approved region that could do the resource-based economy comprehensive reform experiment in provincial domain comprehensively and systematically. Then the development of forest resources was the important part of the Shanxi Lan Qi Forest had the great benefit as a result. Environmental objectives of the national low-carbon, green decoration of cities and civil engineering can not be separated from forest resources. This shows that the development of forestry in China, especially in Shanxi Lvliang area is promising. Shanxi Lan Qi Forest is the research object in this paper. We analyzed all parts of the project in detail and made the master plan with Strategic Management and Financial Management theories, which would become a business plan. Firstly, the project background, strategy planning, forest design, operation management, product and profit model were described. Then we made use of the PEST Model and the Five-force Competition Model to analyze the macro environment and the industry competition environment, and made use of the SWOT Model to analyze the internal strengths, internal weaknesses, external opportunities and external threats. From the above analysis, we know that the project was facing very favorable external environment and internal strengths exceed internal weaknesses Base on the above analysis, we developed the business strategy of the project and described the investment and financing plan, exit methods of the Capital, estimation of revenue, estimation of expenditure, estimation of incremental cash flow and project benefit evaluation. This project's initial investment was 20 million Yuan, of which 9.7 million Yuan needed to be raised from the Venture Capitalists. The Cost of Capitals of the project was 10.19%. The Net Present Value (NPV) in previous seven years is 37.5532 million Yuan which was much larger than zero. The Internal Rate of Return (IRR) in previous seven years was 29% which was greater than the Cost of Capitals of the project. The Dynamic Payback Period was 3.79 years which was lower than 5 years that the investors expected. It means that the project's benefit is very significant. Finally, the risk analysis shows that the risk of the project is low. Key words: Forest; Pine; Business Plan III 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................. II 图表目录..................................................................................................................................VI 第一章 绪论..............................................................................................................................1 1.1 研究的背景和意义.......................................................................................................... 1 1.2 文献综述.......................................................................................................................... 2 1.2.1 商业计划书编制方面............................................................................................... 2 1.2.2 战略管理方面........................................................................................................... 3 1.2.3 财务管理方面........................................................................................................... 3 1.2.4 林场开发项目方面................................................................................................... 5 1.3 研究的方法与内容.......................................................................................................... 8 第二章 项目概况....................................................................................................................10 2.1 项目简介........................................................................................................................ 10 2.1.1 项目的发起............................................................................................................. 10 2.1.2 项目的选址............................................................................................................. 11 2.2 林区设计与经营管理概述............................................................................................ 12 2.3 产品及盈利模式............................................................................................................ 13 2.4 本章小结........................................................................................................................ 13 第三章 环境分析....................................................................................................................15 3.1 外部环境分析................................................................................................................ 15 3.1.1 政策环境................................................................................................................. 15 3.1.2 经济环境................................................................................................................. 17 3.1.3 社会环境................................................................................................................. 18 3.1.4 技术环境................................................................................................................. 19 3.2 园林欧亿·体育（中国）有限公司分析................................................................................................................ 19 3.2.1 欧亿·体育（中国）有限公司概况................................................................................................................. 19 3.2.2 欧亿·体育（中国）有限公司竞争五力分析................................................................................................. 21 3.3 本章小结........................................................................................................................ 23 第四章 兰奇林场的战略规划................................................................................................24 IV 4.1 公司使命和目标............................................................................................................ 24 4.2 项目总体发展战略........................................................................................................ 24 4.3 项目市场战略 .................................................................................