20MWp光伏电站项目财务评价与社会效果分析模板

20MWp光伏电站财务评价与社会效果分析13.1概述XXXXX光伏电站总装机容量为20MWp，运行期年平均发电量为2983.46万kWh,等效满负荷年利用小时数1491.75h,上网电价为0.766元/kWh(含增值税)。财务评价计算期采用21年，其中建设期1年，生产经营期20年。参照《建设项目经济评价方法与参数》(第三版)、《投资项目可行性研究指南》及现行的有关财税政策，对该光伏电站工程进行财务评价。13.2财务评价13.2.1项目投资和资金筹措固定资产投资根据工程投资概算，工程固定资产静态投资(包含升压站分摊，下同)为16379.12万元，建设期利息为315.15万元。建设期利息项目建设期利息为315.15万元。流动资金生产流动资金按每千瓦30元估算，共60万元，流动资金总额的30%使用资本金，70%从银行贷款，其年利率按4.35%计。流动资金随机组投产投入使用，利息计入发电成本，本金在计算期末一次回收。投资计划与资金筹措见附表13.1。建设资金来源建设资金来源为资本金和银行贷款。资本金占总投资的20%，资本金不还本付息。贷款资金采用机组投产后按年返还贷款及利息的原则，其年利率按4.9%计，光伏电站总成本计算发电成本主要包括折旧费、修理费、职工工资及福利费、劳保统筹费、住房基金、材料费、保险费、利息支出、摊销费及其它费用。发电经营成本为不包括折旧费、摊销费和利息支出的全部费用。项目的综合折旧率按5%计(残值率5.0%)；投产1~3年修理费率按固定资产原值(扣除所含建设期利息)的0.125%，之后按0.375%计；职工人均年工资按5万元计；职工福利费、劳保统筹费和住房基金按工资总额的55%计；保险费按固定资产价值的0.25%计；材料费定额为15元/kW；其它费定额15元/kW；电场定员6人。总成本费用计算见附表13.2。13.2.2.2发电效益计算发电收入发电收入是上网电量和上网电价的乘积，电站正常发电后第一年上网电量为3558.61万kWh,以后逐年递减，正常运行期内多年平均上网电量为3314.96万kWh。考虑平均年限电率10%，电站正常发电后第一年上网电量为3202.749万kWh,以后逐年递减，正常运行期内多年平均上网电量为2983.46万kWh。本项目上网电价暂按0.766元/kWh计算。税金本项目应交纳的税金包括增值税、销售税金附加和所得税。增值税增值税税率为17%，另外根据增值税转型相关政策，允许企业购进机器设备等固定资产的进项税金可以在销项税金中抵扣，本项目抵扣的增值税额为1076.94万元。销售税金附加太阳能发电新建项目属于公共基础设施项目，为企业所得税优惠的项目，根据国税发[2009]80号《国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知》，其投资经营的所得，自该项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税(10%)，六年后所得税按照20%征收。(3)利润及分配营业收入与补贴收入的合计值扣除总成本费用和销售税金附加即为发电利润，发电利润扣除应交所得税即为税后利润。税后利润提取10%的法定盈余公积金后，剩余部分为可分配利润；再扣除分配给投资者的应付利润，即为未分配利润。计算期内发电利润总额为12655.98万元。利润与利润分配见附表13.3。13.2.2.3清偿能力分析(1)借款还本付息贷款偿还期及上网电价本项目采用等额还本付息付的方式偿还贷款，偿还期15年，运行期上网电价按0.766元/kWh。还贷资金项目还贷资金主要包括未分配利润和折旧费等。贷款还本付息按上网电价进行贷款还本付息计算。按照等额还本付息的方式逐年偿还贷款，还贷期为15年。贷款偿还期内利息备付率平均为2.62，项目具有一定偿付利息的保证度，风险小；偿债备付率平均为0.95，项目具有一定的偿付借款本息保障程13.2.2.4盈利能力分析本项目采用等额还本付息的方式进行贷款偿还，偿还期15年，运行期20年上网电价按0.766元/kWh测算，投资回收期为9.78年，总投资收益率为5.54%,投资利税率为3.39%，资本金净利润率为15.98%，全部投资财务内部收益率（所得税前、税后）分别为9.27%、7.43%，资本金财务内部收益率为13.97%，项目具有较好的盈利能力。项目全部投资现金流量见附表13.6，资本金现金流量见附表13.7。财务评价指标汇总见表13.1。表13.1财务指标汇总表序号名称单位数值1装机容量MWp20.0002年上网电量亿kW・h2983.463工程总投资（不含流动资金）万元16700.154建设期利息万元315.155流动资金万元60.06销售收入总额万元39065.517总成本费用万元25853.108销售税金附加总额万元556.429发电利润总额万元12655.9810经营期平均上网电价（不含增值税）元/kW・h0.654711经营期平均上网电价（含增值税）元/kW・h0.76612投资回收期年9.7813项目投资财务内部收益率（税前）%9.2714资本金财务内部收益率%13.9715项目投资财务净现值（税前）万元5112.3716资本金财务净现值（税后）万元3610.7717总投资收益率%5.5418投资利税率%3.39

13.2.2.6敏感性分析项目财务评价敏感性分析，考虑电价不变，固定资产投资、发电量等不确定因素单独变化时，对财务内部收益率等指标的影响敏感性分析结果见表13.2。表13.2财务敏感性分析表序号项目财务内部收益率（％）上网电价（元/kW・h）项目投资（税前）资本金不含增值税含增值税1基本方案9.2713.970.65470.7662投资变化+10%7.819.610.65470.766+5%8.5111.640.65470.766-5%10.0916.670.65470.766-10%10.9919.780.65470.7663电量变化+10%10.8719.670.65470.766+5%10.0816.740.65470.766-5%8.4411.390.65470.766-10%7.598.930.65470.766从表中可以看出，投资及发电量单独变化时均对财务内部收益有一定影响。当投资增加5%或电量减小5%时，全部投资（所得税前）财务内部收益率和资本金财务内部收益率均大于8%，项目具有一定的抗风险能力。建议在建设中加强管理，控制投资的增加，确保工程如期发电。13.2.3财务评价结论13.3社会效果分析13.3.1节能和减排效益《中华人民共和国可再生能源法》已明确提出“国家鼓励和支持风能、太阳能、水能、生物质能和海洋能等非化石能源并网发电”。太阳能是清洁的、可再生的能源，开发太阳能符合国家环保、节能政策，光伏电站的开发建设可有效减少常规能源尤其是煤炭资源的消耗，保护生态环境。本项目运行期年平均上网电量为2983.46万kWh。若按照火电煤耗（标准煤）318g/kWh，建设投运每年可节约标煤0.95万t,相应每年可减少多种大气污染物的排放，其中减少二氧化碳（C02）约3.3万t,一氧化碳（CO）约2.9t，二氧化氮（NO2）约126.8t，烟尘148.3t。有害物质排放量的减少，减轻了大气污染。13.3.2其它社会效益（1）发挥水电调节优势，提高太阳能资源利用青海电网能源结构中水电占较大比重，且均具有调节性能，可消纳较大规模风电、光电，可以考虑充分利用当地丰富的太阳能资源，大力开发光电，将会促进青海清洁能源多元化发展，并且在一定程度上满足青海电量需求。（2）发展旅游在共和市开发建设太阳能光伏电站不但可给地区电网提供电力，而且，电场本身也可成为旅游景点，进一步促进当地旅游业的发展。（3）可促进当地经济的发展本项目的开发会促进地区相关产业，如建材、交通、设备制造业的大力发展对扩大就业和发展第三产业将起到一定的促进作用，从而带动和促进地区国民经济的发展和社会进步。

附表B1固定资产投资估算表序号工程或费用名称设备购置费（万元）建筑安装工程费（万元）其他费用（万元）合计（万元）占投资额（%）I光伏电站—一设备及安装工程9336.321483.8710820.1964.81%1发电设备及安装工程8441.261172.329613.582升压变电设备及安装工程232.99206.42439.403通信和控制设备及安装工程405.7692.95498.714其他设备及安装工程256.3112.18268.49一建筑工程2363.422363.4214.16%1发电场设备基础工程1347.931347.932变配电工程35.3135.313房屋建筑工程361.95361.954交通工程398.23398.235施工辅助工程70.0070.006其他150.00150.00三其他费用1795.921795.9210.76%1项目建设用地费393.72393.722项目建设管理费1115.271115.273生产准备费126.93126.934勘察设计费150.00150.005其他稅费10.0010.00（一~三）部分合计9336.323847.291795.9214979.5389.73%四基本预备费费率按2%考虑299.591.79%工程静态投资（一~四）部分合计9336.323847.291795.9215279.1291.52%五价差预备费六建设期贷款利息299.47七工程总投资（一~六）部分合计15578.59静态投资千瓦造价：元/kW6111.65动态投资千瓦造价：元/kW15578.59II110kV升压站工程分摊静态投资600.003.59%建设期利息9.800.06%工程总投资609.803.65%附表B2投资计划和资金筹措表序号项目合计建设期11总投资16760.1516760.151.1固定资产投资16379.1216379.121.1.1外资1.1.2内资16379.1216379.121.2建设期利息321.03321.031.2.1外资利息1.2.2内资利息321.03321.031.3流动资金60.0060.002资金筹措16760.1516760.152.1资本金3293.823293.82其中:用于流动资金18.0018.002.2银行借款13466.3313466.332.2.1长期借款13424.3313424.33内资借款13103.3013103.30外资借款建设期利息借款321.03321.032.2.2流动资金借款42.0042.0020MWp光伏电站财务评价与社会经济效果分析20MWp光伏电站财务评价与社会经济效果分析20MWp光伏电站财务评价与社会经济效果分析20MWp光伏电站财务评价与社会经济效果分析--附表B3总成本费用表附表B3总成本费用表附表B3总成本费用表单位：万元序号年份项目、、合计建设期正常运行期12345678910发电成本25853.101662.291631.591599.381606.551571.111533.941494.941454.031411.121折旧费14836.53780.87780.87780.87780.87780.87780.87780.87780.87780.872维修费1105.5520.4720.4720.4761.4261.4261.4261.4261.4261.423工资福利、劳保统筹和住房基金1488.0074.4074.4074.4074.4074.4074.4074.4074.4074.404保险费780.8739.0439.0439.0439.0439.0439.0439.0439.0439.045材料费1200.0060.0060.0060.0060.0060.0060.0060.0060.0060.006摊销费0.000.000.000.000.000.000.000.000.000.007利息支出5842.16657.50626.80594.60560.82525.38488.20449.21408.30365.398其他费用600.0030.0030.0030.0030.0030.0030.0030.0030.0030.00固定成本24653.101602.291571.591539.381546.551511.111473.941434.941394.031351.12可变成本1200.0060.0060.0060.0060.0060.0060.0060.0060.0060.00总成本费用25853.101662.291631.591599.381606.551571.111533.941494.941454.031411.12其中：经营成本5174.42223.91223.91223.91264.86264.86264.86264.86264.86264.86

附表B3（续）总成本费用表单位：万元-序号年份项目正常运行期1112131415161718192021发电成本1366.111318.891269.361217.401162.891105.711045.731045.731045.731045.73264.861折旧费780.87780.87780.87780.87780.87780.87780.87780.87780.87780.870.002维修费61.4261.4261.4261.4261.4261.4261.4261.4261.4261.4261.423工资福利、劳保统筹和住房基金74.4074.4074.4074.4074.4074.4074.4074.4074.4074.4074.404保险费39.0439.0439.0439.0439.0439.0439.0439.0439.0439.0439.045材料费60.0060.0060.0060.0060.0060.0060.0060.0060.0060.0060.006摊销费0.000.000.000.000.000.000.000.000.000.000.007利息支出320.38273.16223.62171.66117.1659.988其他费用30.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.00固定成本1306.111258.891209.361157.401102.891045.71985.73985.73985.73985.73204.86可变成本60.0060.0060.0060.0060.0060.0060.0060.0060.0060.0060.00总成本费用1366.111318.891269.361217.401162.891105.711045.731045.731045.731045.73264.86其中：经营成本264.86264.86264.86264.86264.86264.86264.86264.86264.86264.86264.86

附表B4利润与利润分配表附表B4利润与利润分配表单位：万元-序号一项期设建234567入9O1X入收业营01X1Xkw量021XkwTU/稅值增含元1电hJ/200001X200001X31X91X1X01X200001X31X91X1X01X30400000OOOO005额总闰^yl利060000OOOO00708稅得所000090OOOO00O1X闰^yl利净01X0021X0301400000OOOO0051X0+额总闰^yl利闰^yl利前税>息出070

附表B4（续）利润与利润分配表单位：万元附表B4（续）利润与利润分配表单位：万元号项目11121314151617181920211营业收入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.111810.131.1上网电量（亿kW・h）2993.592970.722947.842924.962902.092879.212856.332833.452810.582787.712764.831.2上网电价（含增值稅）（元/kW・h）0.76600.76600.76600.76600.76600.76600.76600.76600.76600.76600.76601.3上网电价（不含增值稅）（元/kW・h）0.65470.65470.65470.65470.65470.65470.65470.65470.65470.65470.65472销售稅金及附加33.3233.0632.8132.5532.3032.0531.7931.5431.2831.0330.772.1城市维护建设稅16.6616.5316.4016.2816.1516.0215.9015.7715.6415.5115.392.2教育费附加16.6616.5316.4016.2816.1516.0215.9015.7715.6415.5115.393总成本费用1366.111318.891269.361217.401162.891105.711045.731045.731045.731045.73264.864补贴收入（应稅）0.000.000.000.000.000.000.000.000.000.000.005利润总额560.48592.98627.79665.03704.81747.26792.52777.79763.08748.351514.506弥补以刖年度亏损0.000.000.000.000.000.000.000.000.000.000.007应纳稅所得额560.48592.98627.79665.03704.81747.26792.52777.79763.08748.351514.508所得稅112.10118.60125.56133.01140.96149.45158.50155.56152.62149.67302.909补贴收入（免稅）0.000.000.000.000.000.000.000.000.000.000.0010净利润448.38474.38502.23532.02563.85597.81634.01622.24610.46598.681211.6011期初未分配的利润3356.353759.894186.844638.845117.665625.126163.156733.777293.787843.198382.0112提取法定盈余公积金44.8447.4450.2253.2056.3859.7863.4062.2261.0559.87121.1613可供投资者分配的利润3759.894186.844638.845117.665625.126163.156733.777293.787843.198382.019472.4514应付利润0.000.000.000.000.000.000.000.000.000.000.0015未分配利润3759.894186.844638.845117.665625.126163.156733.777293.787843.198382.019472.4516息稅前利润（利润总额+利息支出）880.85866.14851.41836.69821.96807.24792.52777.79763.08748.351514.5017息稅折旧摊销前利润1661.721647.011632.281617.561602.831588.111573.391558.661543.951529.221514.50

附表B5还本付息计算表附表B5借款还本付息表单位：万元序号-年份项目合计建设期正常运行期123456781长期借款1.1期初借款余额0.0013418.4512791.9112134.6711445.2310722.019963.359167.511.2当期还本付息19260.600.001284.041284.041284.041284.041284.041284.041284.04其中：本年还本13418.450.00626.54657.24689.44723.22758.66795.84834.83本年付息5842.160.00657.50626.80594.60560.82525.38488.20449.211.3期末借款余额13418.4512791.9112134.6711445.2310722.019963.359167.518332.682流动资金借款2.1流动资金借款累计42.0042.0042.0042.0042.0042.0042.0042.002.2流动资金利息36.541.831.831.831.831.831.831.832.3偿还流动资金借款本金42.000.000.000.000.000.000.000.000.003短期借款3.1偿还短期借款本金0.000.000.000.000.000.000.000.003.2短期贷款0.000.000.000.000.000.000.000.003.3短期借款利息0.000.000.000.000.000.000.000.00利息备付率1.661.721.791.731.821.932.06偿债备付率1.461.451.441.331.321.311.26附表B5（续）借款还本付息表单位：万元序号年份项目正常运行期9101112131415161长期借款1.1期初借款余额8332.687456.946538.295574.624563.743503.322390.951224.061.2当期还本付息1284.041284.041284.041284.041284.041284.041284.041284.04其中：本年还本875.74918.65963.661010.881060.421112.381166.881224.06本年付息408.30365.39320.38273.16223.62171.66117.1659.981.3期末借款余额7456.946538.295574.624563.743503.322390.951224.060.002流动资金借款2.1流动资金借款累计42.0042.0042.0042.0042.0042.0042.0042.002.2流动资金利息1.831.831.831.831.831.831.831.832.3偿还流动资金借款本金0.000.000.000.000.000.000.000.003短期借款3.1偿还短期借款本金0.000.000.000.000.000.000.000.003.2短期贷款0.000.000.000.000.000.000.000.003.3短期借款利息0.000.000.000.000.000.000.000.00利息备付率2.232.452.753.173.814.877.0213.46偿债备付率1.241.221.211.191.171.161.141.12

附表B6项目投资现金流量表附表B6项目投资现金流量表单位：万元序号年份项目合计建设期正常运行期123456789101现金流入40983.320.002453.312435.792418.262067.112036.942021.962006.981992.001974.881.1营业收入39065.510.002096.842081.872066.892051.912036.942021.962006.981992.001974.881.2补贴收入0.00356.46353.92351.3715.190.000.000.000.000.001.3回收固定资产余值780.870.000.000.000.000.000.000.000.000.000.001.4回收流动资金60.000.000.000.000.000.000.000.000.000.000.002现金流出22169.9616439.12223.91223.91223.91298.23299.49299.24298.98298.73298.442.1建设投资16379.1216379.122.2流动资金60.0060.000.000.000.000.000.000.000.000.000.002.3经营成本5174.420.00223.91223.91223.91264.86264.86264.86264.86264.86264.862.4销售稅金及附加556.420.000.000.000.0033.3634.6334.3734.1233.8633.572.5维持运营投资0.000.000.000.000.000.000.000.000.000.000.003所得稅前净现金流量18813.36-16439.122229.392211.872194.351768.881737.441722.721708.001693.271676.454累计所得稅前净现金流量37918.76-16439.12-14209.73-11997.85-9803.50-8034.62-6297.18-4574.46-2866.46-1173.19503.265调整所得稅5200.470.000.000.00176.89173.74172.27341.60338.65335.296所得稅后净现金流量13612.89-16439.122229.392211.872194.351591.991563.701550.451366.401354.621341.167累计所得稅后净现金流量-16439.12-14209.73-11997.85-9803.50-8211.51-6647.81-5097.36-3730.97-2376.35-1035.19

附表B6（续）项目投资现金流量表单位：万元-序号一项目正常运行期11121314151617181920211现金流入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.112651.001.1营业收入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.111810.131.2补贴收入0.000.000.000.000.000.000.000.000.000.000.001.3回收固定资产余值0.000.000.000.000.000.000.000.000.000.00780.871.4回收流动资金0.000.000.000.000.000.000.000.000.000.0060.002现金流出298.18297.93297.67297.42297.16296.91296.65296.40296.14295.89295.642.1建设投资2.2流动资金0.000.000.000.000.000.000.000.000.000.000.002.3经营成本264.86264.86264.86264.86264.86264.86264.86264.86264.86264.86264.862.4销售稅金及附加33.3233.0632.8132.5532.3032.0531.7931.5431.2831.0330.772.5维持运营投资0.000.000.000.000.000.000.000.000.000.000.003所得稅前净现金流量1661.721647.011632.281617.561602.831588.111573.391558.661543.951529.222355.374累计所得稅前净现金流量2164.983811.995444.277061.838664.6610252.7711826.1613384.8314928.7716457.9918813.365调整所得稅332.34329.40326.46323.51320.57317.62314.68311.73308.79305.84471.076所得稅后净现金流量1329.381317.601305.831294.051282.271270.491258.711246.931235.161223.381884.297累计所得稅后净现金流量294.191611.792917.624211.675493.936764.428023.139270.0610505.2211728.6013612.89

附表B7资本金财务现金流量表附表B7项目资本金现金流量表单位：万元序号年份项目合计建设期正常运行期123456789101现金流入39921.560.002096.842081.872066.892067.112036.942021.962006.981992.001974.881.1营业收入39065.510.002096.842081.872066.892051.912036.942021.962006.981992.001974.881.2补贴收入15.190.000.000.000.0015.190.000.000.000.000.001.3回收固定资产余值780.870.000.000.000.000.000.000.000.000.000.001.4回收流动资金60.000.000.000.000.000.000.000.000.000.000.002现金流出30452.853293.821509.781509.781509.781625.291628.481630.471680.431685.421690.342.1项目资本金3293.823293.822.2借款本金偿还13418.450.00626.54657.24689.44723.22758.66795.84834.83875.74918.652.3借款利息支付5878.700.00659.33628.63596.43562.64527.21490.03451.03410.13367.222.4经营成本5174.420.00223.91223.91223.91264.86264.86264.86264.86264.86264.862.5营业稅金及附加556.420.000.000.000.0033.3634.6334.3734.1233.8633.572.6所得稅2131.040.000.000.000.0041.2043.1245.3695.58100.82106.042.7维持运营投资0.000.000.000.000.000.000.000.000.000.000.003净现金流量(CI-CO)9468.72-3293.82587.06572.09557.11441.81408.46391.49326.55306.59284.544累计净现金流量-3293.82-2706.76-2134.67-1577.56-1135.75-727.29-335.80-9.26297.33581.87

附表B7(续)项目资本金现金流量表单位：万元-序号一年份项目正常运行期11121314151617181920211现金流入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.112651.001.1营业收入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.111810.131.2补贴收入0.000.000.000.000.000.000.000.000.000.000.001.3回收固定资产余值0.000.000.000.000.000.000.000.000.000.00780.871.4回收流动资金0.000.000.000.000.000.000.000.000.000.0060.002现金流出1696.141702.391709.101716.291723.991732.23456.98453.79450.59447.39600.362.1项目资本金2.2借款本金偿还963.661010.881060.421112.381166.881224.060.000.000.000.000.002.3借款利息支付322.20274.98225.45173.49118.9861.811.831.831.831.831.832.4经营成本264.86264.86264.86264.86264.86264.86264.86264.86264.86264.86264.862.5营业稅金及附加33.3233.0632.8132.5532.3032.0531.7931.5431.2831.0330.772.6所得稅112.10118.60125.56133.01140.96149.45158.50155.56152.62149.67302.902.7维持运营投资0.000.000.000.000.000.000.000.000.000.000.003净现金流量(CI-CO)263.76242.54220.86198.69176.01152.791413.061401.281389.501377.732050.644累计净现金流量845.631088.171309.031507.721683.721836.513249.574650.856040.357418.089468.72

附表B8资本金财务现金流量表附表B8财务计划现金流量表单位：万元序号项目合计建设期正常运行期123456789101经营活动净现金流量32280.570.002229.392211.872194.351727.681694.321677.361612.411592.451570.411.1现金流入45706.642453.312435.792418.262400.742383.212365.692348.172330.642310.611.1.1营业收入39065.510.002096.842081.872066.892051.912036.942021.962006.981992.001974.881.1.2增值税销项税额6641.140.00356.46353.92351.37348.83346.28343.73341.19338.64335.731.1.3补贴收入0.000.000.000.000.000.000.000.000.000.000.001.1.4其他流入0.000.000.000.000.000.000.000.000.000.000.001.2现金流出13426.070.00223.91223.91223.91673.06688.89688.33735.75738.19740.201.2.1经营成本5174.420.00223.91223.91223.91264.86264.86264.86264.86264.86264.861.2.2增值税进项税额0.000.000.000.000.000.000.000.000.000.000.001.2.3营业税金及附加556.420.000.000.000.0033.3634.6334.3734.1233.8633.571.2.4增值税0.000.000.000.00333.63346.28343.73341.19338.64335.731.2.5所得税2131.040.000.000.000.0041.2043.1245.3695.58100.82106.041.2.6其他流出0.000.000.000.000.000.000.000.000.000.000.002投资活动净现金流量-16439.12-16439.120.000.000.000.000.000.000.000.000.002.1现金流入0.002.2现金流出16439.1216439.120.000.000.000.000.000.000.000.000.002.2.1建设投资16379.1216379.122.2.2维持运营投资0.000.000.000.000.000.000.000.000.000.000.002.2.3流动资金60.0060.002.2.4其它流出0.000.000.000.000.000.000.000.000.000.000.00

附表B8（续）财务计划现金流量表单位：万元序号项目合计建设期正常运行期123456789103筹资活动净现金流量-2863.4816439.12-1284.04-1284.04-1284.04-1284.04-1284.04-1284.04-1284.04-1284.04-1284.043.1现金流入16439.1216439.120.000.000.000.000.000.000.000.000.003.1.1项目资本金投入3293.823293.823.1.2建设投资借款13103.3013103.303.1.3流动资金借款42.0042.003.1.4债券0.000.000.000.000.000.000.000.000.000.000.003.1.5短期借款0.000.000.000.000.000.000.000.000.000.000.003.1.6其他流入0.000.000.000.000.000.000.000.000.000.000.003.2现金流出19302.600.001284.041284.041284.041284.041284.041284.041284.041284.041284.043.2.1各种利息支出5842.160.00657.50626.80594.60560.82525.38488.20449.21408.30365.393.2.2偿还债务本金13418.450.00626.54657.24689.44723.22758.66795.84834.83875.74918.653.2.3流动资金本金偿还42.000.000.000.000.000.000.000.000.000.000.003.2.4应付利润（股利分配）0.000.000.000.000.000.000.000.000.000.000.003.2.5其他流出0.000.000.000.000.000.000.000.000.000.000.004净现金流量0.00945.35927.83910.31443.64410.28393.32328.37308.41286.375累计盈余资金0.00945.351873.192783.503227.133637.424030.734359.114667.524953.89

序号项目正常运行期11121314151617181920211经营活动净现金流量1549.631528.411506.721484.551461.871438.661414.881403.111391.331379.551211.601.1现金流入2293.092275.572258.052240.522223.002205.472187.952170.422152.912135.382117.861.1.1营业收入1959.911944.931929.951914.981900.001885.021870.041855.061840.091825.111810.131.1.2增值税销项税额333.18330.64328.09325.55323.00320.45317.91315.36312.82310.27307.721.1.3补贴收入0.000.000.000.000.000.000.000.000.000.000.001.1.4其他流入0.000.000.000.000.000.000.000.000.000.000.001.2现金流出743.46747.16751.32755.97761.12766.81773.06767.32761.58755.83906.261.2.1经营成本264.86264.86264.86264.86264.86264.86264.86264.86264.86264.86264.861.2.2增值税进项税额0.000.000.000.000.000.000.000.000.000.000.001.2.3营业税金及附加33.3233.0632.8132.5532.3032.0531.7931.5431.2831.0330.771.2.4增值税333.18330.64328.09325.55323.00320.45317.91315.36312.82310.27307.721.2.5所得税112.10118.60125.56133.01140.96149.45158.50155.56152.62149.67302.901.2.6其他流出0.000.000.000.000.000.000.000.000.000.000.002投资活动净现金流量0.000.000.000.000.000.000.000.000.000.000.002.1现金流入2.2现金流出0.000.000.000.000.000.000.000.000.000.000.002.2.1建设投资2.2.2维持运营投资0.000.000.000.000.000.000.000.000.000.000.002.2.3流动资金2.2.4其它流出0.000.000.000.000.000.000.000.000.000.000.00附表8（续）财务计划现金流量表单位：万元

附表B8（完）财务计划现金流量表单位：万元序号项目正常运行期11121314151617181920213筹资活动净现金流量-1284.04-1284.04-1284.04-1284.04-1284.04-1284.040.000.000.000.00-42.003.1现金流入0.000.000.000.000.000.000.000.000.000.000.003.1.1项目资本金投入3.1.2建设投资借款3.1.3流动资金借款3.1.4债券0.000.000.000.000.000.000.000.000.000.000.003.1.5短期借款0.000.000.000.000.000.000.000.000.000.000.003.1.6其他流入0.000.000.000.000.000.000.000.000.000.000.003.2现金流出1284.041284.041284.041284.041284.041284.040.000.000.000.0042.003.2.1各种利息支出320.38273.16223.62171.66117.1659.980.000.000.000.000.003.2.2偿还债务本金963.661010.881060.421112.381166.881224.060.000.000.000.000.003.2.3流动资金本金偿还0.000.000.000.000.000.000.000.000.000.0042.003.2.4应付利润（股利分配）0.000.000.000.000.000.000.000.000.000.000.003.2.5其他流出0.000.000.000.000.000.000.000.000.000.000.004净现金流量265.59244.37222.68200.51177.83154.621414.881403.111391.331379.551169.605累计盈余资金5219.485463.855686.535887.046064.886219.507634.389037.4910428.8211808.3712977.97

附表B9资产负债表附表B9资产负债表单位：万元序号项目建设期正常运行期123456789101资产16754.2716562.2916355.3416133.4015780.9815410.3915022.8414570.3414097.8913603.391.1流动资产总值60.001005.351933.192843.503287.133697.424090.734419.114727.525013.891.1.1流动资产60.0060.0060.0060.0060.0060.0060.0060.0060.0060.001.1.2累计盈余资金0.00945.351873.192783.503227.133637.424030.734359.114667.524953.891.2在建工程15617.331.3固定资产净值14836.4614055.5913274.7212493.8511712.9810932.1110151.249370.378589.501.4无形及递延资产净值1.5可抵扣增值税形成的资产1076.94720.48366.5615.190.000.000.000.000.000.002负债及所有者权益16754.2716562.2916355.3416133.4015780.9815410.3915022.8414570.3414097.8913603.392.1流动负债总额0.000.000.000.000.000.000.000.000.000.002.1.1短期借款0.000.000.000.000.000.000.000.000.000.002.1.2其他0.000.000.000.000.000.000.000.000.000.002.2建设投资借款13418.4512791.9112134.6711445.2310722.019963.359167.518332.687456.946538.292.3流动资金借款42.0042.0042.0042.0042.0042.0042.0042.0042.0042.002.4负债小计13460.4512833.9112176.6711487.2310764.0110005.359209.518374.687498.946580.292.5所有者权益3293.823728.384178.664646.175016.975405.055813.336195.676598.957023.102.5.1资本金3293.823293.823293.823293.823293.823293.823293.823293.823293.8