国民经济效益分析和财务效益分析的区别包括

2025-03-17 12:23:06
推荐回答(1个)
回答1:

       两者的区别在于:

       1、二者的分析角度不同。

       2、二者关于费用和效益的含义不同。项目财务效益分析是根据直接发生的财务收支来确定费用和效益的,补贴记为效益,税收和利息记为费用。项目国民经济效益分析是根据项目所消耗的资源和提供的产品来考察项目的费用和效益的。

       3、二者关于费用和效益的范围不同。项目财务效益分析只考察直接费用和直接效益,而项目国民经济效益分析还要考察间接费用和间接效益。

       4、二者计算费用和效益的价格基础不同。项目财务效益分析采用现行价格,而项目国民经济效益分析采用的是影子价格

       5、二者评判投资项目可行与否的标准(或参数)不同。项目财务效益分析 采用的是行业基准收益率和官方汇率,而项目国民经济效益分析采用的是社会折现率和影子汇率。 由于项目国民经济效益分析与项目财务效益分析存在上述显著的区别,二者的结论有时一致,有时不一致。当二者的结论不一致时,一般应以项目国民经济效益分析的结论为主决定项目的取舍。

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