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国家计委于1987年9月下发了“关于印发建设项目经济评价方法与参数的通知”,随后中国计划出版社又出版了《建设项目经济评价方法与参数》(以下简称《方法与参数》)一书,规定了各种工业项目经济评价的原则、计算参数和计算方法。其中将水利工程项目划分为非工业项目。水利工程既属于国家重点的基本建设项目(如水力发电、城镇供水、防洪、除涝等),又在若干方面不完全等同于国家的大型骨干工业建设项目。这是因为水利工程项目的贷款来源、贷款利率、资金的投放、工期的长短、建设场地的影响等与机械、化工、石油、钢铁等大型工业企业都有所不同,而且它们的各项经济指标如平均利润率、资金利润率亦有所不同。因此,在进行建设项目经济评价时,各种计算参数(如社会折现率、经济使用年限等)的选择不同,而且评价的方法也不尽相同。由于水电部在1985年1月就颁布了《水利经济计算规范》(SD139—85)(以下简称《规范》),对水利工程项目的经济评价原则、
In September 1987, the State Development Planning Commission issued the “Circular on Printing and Evaluating Methods and Parameters of Construction Project Economics”. China Planning Press subsequently published the “Construction Project Economic Evaluation Methods and Parameters” (hereinafter referred to as “Methods and Parameters”). The book specifies the principles, calculation parameters and calculation methods for economic evaluation of various industrial projects. Among them, water conservancy projects are divided into non-industrial projects. The water conservancy project belongs to the state’s key basic construction projects (such as hydroelectric power generation, urban water supply, flood control, flood control, etc.), and it is not completely equivalent to the state’s large-scale backbone industrial construction projects in several aspects. This is because the loan sources, loan interest rates, capital allocation, duration of construction, and construction site impact of water conservancy projects are different from those of large-scale industrial enterprises such as machinery, chemical industry, petroleum, and steel, and their various economic indicators. If the average profit rate, capital profit rate also varies. Therefore, in the economic evaluation of construction projects, the choice of various calculation parameters (such as social discount rate, economic useful life, etc.) is different, and the evaluation methods are not the same. As the Ministry of Water Resources promulgated the “Standard for the Economic Calculation of Water Resources” (SD139-85) (hereinafter referred to as “the Code”) in January 1985, the principle of economic evaluation of water conservancy projects