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在对建设项目进行财务可行性研究中,从项目角度、项目投资人整体角度、项目投资人个体角度等三个角度对现金流量进行分析,通过编制不同形式的现金流量表,考察不同融资方案利息及所得税对建设项目现金流量的影响,从而判断其是否具备财务可行性,为项目建设及投资各方提供有价值的参考。
In the financial feasibility study of construction projects, the cash flow is analyzed from the perspectives of the project, the investors as a whole, and the investors as individual investors. Through the preparation of different forms of cash flow statement, the interest of different financing options And the impact of income tax on the cash flow of the construction project, so as to judge whether it has the financial feasibility and provide valuable reference for the project construction and investors.