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alt="水利工程經(jīng)濟(jì)費(fèi)用分?jǐn)倢Σ哒撐姆段?/></p><p>　　水利工程項(xiàng)目中經(jīng)濟(jì)評價(jià)是對工程項(xiàng)目在計(jì)算期(包括施工期、運(yùn)行初期和正常運(yùn)行期)內(nèi)投入產(chǎn)出等經(jīng)濟(jì)因素進(jìn)行調(diào)查、預(yù)測、研究、計(jì)算和論證，比選方案的一系列過程，以對項(xiàng)目的經(jīng)濟(jì)合理性作出全面的分析和評價(jià)。經(jīng)濟(jì)評價(jià)是評價(jià)項(xiàng)目可行與否，進(jìn)而決定工程能否立項(xiàng)建設(shè)的一個(gè)重要依據(jù)。</p><p>　　而一些多目標(biāo)、多用途的綜合利用水利工程在作經(jīng)濟(jì)評價(jià)時(shí)往往會(huì)涉及到不同受益部門(如灌溉、發(fā)電、工業(yè)供水、城鎮(zhèn)生活供水等)或不同受益地區(qū)。因此，對這類綜合利用的水利工程的投資和年運(yùn)行費(fèi)，通常要在各受益部門或地區(qū)之間進(jìn)行費(fèi)用分?jǐn)偟姆治鲇?jì)算，以確定工程合理開發(fā)目標(biāo)，并為方案提供各種費(fèi)用及計(jì)算依據(jù)。</p><p><strong>　　2、費(fèi)用分?jǐn)偟挠?jì)算</strong></p><p>　　水利工程項(xiàng)目的費(fèi)用分?jǐn)偘ü潭ㄙY產(chǎn)投資分?jǐn)偤湍赀\(yùn)行費(fèi)分?jǐn)�，費(fèi)用分?jǐn)偡椒ㄖ饕幸韵聨追N：</p><p>　�、侔锤鞴δ芾媒ㄔO(shè)項(xiàng)目的某些指標(biāo)的比例分?jǐn)�。如按水庫各功能的庫容或用水量等指�?biāo)的比例進(jìn)行分?jǐn)�，可用單一指�?biāo)、也可用幾個(gè)指標(biāo)綜合計(jì)算。</p><p>　　②按各功能最優(yōu)等效替代方案費(fèi)用現(xiàn)值的比例分?jǐn)�。采用此法時(shí)，一般應(yīng)按替代方案在經(jīng)濟(jì)分析期內(nèi)的總費(fèi)用折現(xiàn)總值的比例分?jǐn)偩C合水利工程的總費(fèi)用，然后再進(jìn)一步分解到各部門分?jǐn)傊黧w工程投資和年運(yùn)行費(fèi)用的比例和數(shù)額。</p><p>　�、郯锤鞴δ芸色@得的效益現(xiàn)值的比例分?jǐn)偂２捎么朔〞r(shí)必須遵循被分?jǐn)傎M(fèi)用與計(jì)算分?jǐn)偙壤捎玫慕?jīng)濟(jì)效益計(jì)算口徑對應(yīng)一致的原則，合理計(jì)算和劃分各部門的經(jīng)濟(jì)效益和被分?jǐn)偟馁M(fèi)用。</p><p>　�、馨纯煞蛛x費(fèi)用剩余效益法分?jǐn)�。�?jì)算時(shí)，先分析計(jì)算可分離費(fèi)用，再根據(jù)各受益部門或地區(qū)的剩余效益的比例，分?jǐn)偸Ｓ噘M(fèi)用，兩者之和即為各受益部門或地區(qū)應(yīng)承擔(dān)的份額。</p><p>　�、莅词芤娌块T或地區(qū)獲得效益的主次地位分?jǐn)�。�?dāng)項(xiàng)目各功能的主次地位明顯時(shí)可采用此法。費(fèi)用分?jǐn)偤螅€應(yīng)該對分?jǐn)偨Y(jié)果進(jìn)行合理性檢查，以使各功能分?jǐn)偟馁M(fèi)用公平合理。</p><p><strong>　　3、案例</strong></p><p>　　某水庫工程是一宗具有防洪、工業(yè)供水、生活供水及灌溉等綜合效益的中型水利樞紐工程，水庫總庫容為6814萬m3，其主要建筑物有大壩、溢洪道、生活供水隧洞、導(dǎo)流輸水隧洞、工業(yè)供水建筑物和灌區(qū)建筑物等。工程施工期為三年，正常運(yùn)行期為40年，則工程計(jì)算期為43年。由于水庫涉及到防洪、工業(yè)供水、生活供水及灌溉等不同的受益項(xiàng)目，因此在做經(jīng)濟(jì)評價(jià)時(shí)需要對以上不同的受益項(xiàng)目分別進(jìn)行評價(jià)，以確定各受益項(xiàng)目的經(jīng)濟(jì)合理性，同時(shí)便于安排投資計(jì)劃，籌措建設(shè)資金和年運(yùn)行費(fèi)。</p><p>　　這就需要對工程的費(fèi)用進(jìn)行分?jǐn)偂１景咐龔耐顿Y方面談?wù)勝M(fèi)用分?jǐn)偟挠?jì)算情況。本工程總投資11163.09萬元(項(xiàng)目建設(shè)時(shí)間為2000年)，其中各項(xiàng)目單獨(dú)的投資為：工業(yè)供水工程投資523.65萬元(導(dǎo)流輸水隧洞及工業(yè)供水建筑物);生活供水工程投資449.05萬元(生活供水隧洞);灌溉工程投資606.44萬元(灌區(qū)建筑物)。合計(jì)各項(xiàng)目單獨(dú)投資1579.14萬元，則剩余公共部分9583.95萬元需要各受益項(xiàng)目進(jìn)行費(fèi)用分?jǐn)偂?/p><p>　　3.1按各功能利用建設(shè)項(xiàng)目的某些指標(biāo)的比例分?jǐn)?/p><p>　　3.1.1按水庫的庫容比例進(jìn)行分?jǐn)?/p><p>　　首先，項(xiàng)目的防洪工程費(fèi)用可通過防洪庫容占防洪庫容與興利庫容之和的比例進(jìn)行分?jǐn)�。工程防洪庫容�?61.1萬m3，興利庫容為5430萬m3，則本方案防洪工程投資為：9583.95761.176.1+5430=1178.2萬元。興利庫容分?jǐn)傎M(fèi)用為8405.75萬元。</p><p>　　3.1.2按各受益項(xiàng)目的用水量進(jìn)行分?jǐn)?/p><p>　　由于各受益部門所占的興利庫容計(jì)算不夠直接方便，因此剩余部分費(fèi)用8405.75萬元按各受益部門的用水量比例進(jìn)行分?jǐn)偂Ｋ畮烀磕昕上虍?dāng)?shù)仄髽I(yè)提供工業(yè)用水2500萬m3，向當(dāng)?shù)爻擎?zhèn)提供生活用水2950萬m3，水庫多年平均農(nóng)業(yè)灌溉供水量為1590.4萬m3。根據(jù)上述用水量，各用水部門用水量比例如下：工業(yè)用水：25002500+2950+1590.4=35.5%生活用水：29502500+2950+1590.4=41.9%灌溉用水：1590.42500+2950+1590.4=22.6%則各受益部門費(fèi)用分?jǐn)側(cè)缦拢汗I(yè)供水工程：8405.7535.5%=2984.04萬元生活用水工程：8405.7541.9%=3522.01萬元灌溉工程：8405.7522.6%=1899.70萬元</p><p>　　3.1.3分?jǐn)偝晒?/p><p>　　根據(jù)上述分?jǐn)傆?jì)算結(jié)果，最后可計(jì)算出各受益項(xiàng)目所分?jǐn)偟耐顿Y如下：防洪工程投資：1178.2萬元工業(yè)供水工程：2984.04+523.65=3507.69萬元生活用水工程：3522.01+449.05=3971.06萬元灌溉工程：1899.70+606.44=2506.14萬元</p><p>　　3.2按各功能可獲得的效益現(xiàn)值的比例分?jǐn)?/p><p>　　本工程也可按各項(xiàng)目的效益現(xiàn)值比例進(jìn)行投資分?jǐn)�。工程�?xiàng)目的效益分為財(cái)務(wù)效益及國民經(jīng)濟(jì)效益，由于防洪工程沒有財(cái)務(wù)收入，其財(cái)務(wù)效益為零，而灌溉工程的財(cái)務(wù)收入也是很少的，因此若采用財(cái)務(wù)效益現(xiàn)值比例進(jìn)行投資分?jǐn)�，防洪工程這部分投資將為零，灌溉效益也很低。這種分?jǐn)偡椒ò阉畮旆篮榈墓δ芙o忽略了，灌溉的功能也被低估，進(jìn)而讓其它的受益部門分擔(dān)了這兩部分的投資。很顯然，這樣分?jǐn)偸遣缓侠淼�。因此可以考慮采用國民經(jīng)濟(jì)效益現(xiàn)值比例進(jìn)行分?jǐn)偂?/p><p>　　3.2.1各項(xiàng)目的國民經(jīng)濟(jì)效益現(xiàn)值計(jì)算</p><p>　　防洪工程經(jīng)濟(jì)效益按工程可減免的洪災(zāi)損失計(jì)算。本工程防洪標(biāo)準(zhǔn)由原來不到10年一遇提高到50年一遇，擔(dān)負(fù)著下游2.3萬戶共6.0萬居民及5300畝耕地的防洪任務(wù)。根據(jù)當(dāng)?shù)亟y(tǒng)計(jì)，工程建成后平均每年可減免的洪災(zāi)損失約為2017萬元，則防洪工程經(jīng)濟(jì)效益現(xiàn)值為11835.3萬元。本工程工業(yè)供水主要是向一大型鋼鐵廠提供工業(yè)用水，其經(jīng)濟(jì)效益按水在工業(yè)產(chǎn)值中所占的比例計(jì)算。工業(yè)供水經(jīng)濟(jì)效益計(jì)算為1125萬元，則其經(jīng)濟(jì)效益現(xiàn)值為6601.23萬元。</p><p>　　生活用水的經(jīng)濟(jì)效益按生活用水量乘以生活用水的影子價(jià)計(jì)算，則生活供水的經(jīng)濟(jì)效益為1475萬元，其經(jīng)濟(jì)效益現(xiàn)值為8654.94萬元。灌溉工程經(jīng)濟(jì)效益按有灌溉和無灌溉所增加的糧食產(chǎn)品產(chǎn)值乘以灌溉效益分?jǐn)傁禂?shù)計(jì)算。本工程改善水田灌溉面積3842.9畝，新增水田灌溉面積21916畝，灌溉的經(jīng)濟(jì)效益為970萬元，效益現(xiàn)值為5691.72萬元。</p><p>　　3.2.2國民經(jīng)濟(jì)效益現(xiàn)值比例分?jǐn)傆?jì)算</p><p>　　根據(jù)上述效益現(xiàn)值計(jì)算，各項(xiàng)目比例如下：防洪：11835.311935.3+6601.23+8654.94+5691.72=36.1%工業(yè)用水：6601.2311835.3+6601.23+8654.94+5691.72=20.1%生活用水：8654.9411835.3+6601.23+8654.94+5691.72=26.4%灌溉用水：5691.7211835.3+6601.23+8654.94+5691.72=17.4%則各受益部門費(fèi)用分?jǐn)側(cè)缦拢悍篮楣こ蹋?583.9536.1%=3459.81萬元工業(yè)供水工程：9583.9520.1%=1926.37萬元生活用水工程：9583.9526.4%=2530.16萬元灌溉工程：9583.9517.4%=1667.61萬元</p><p>　　3.2.3分?jǐn)偝晒?/p><p>　　根據(jù)上述分?jǐn)傆?jì)算結(jié)果，最后可計(jì)算出各受益項(xiàng)目所分?jǐn)偟耐顿Y如下：防洪工程投資：3459.81萬元工業(yè)供水工程：1926.37+523.65=2450.02萬元生活用水工程：2530.16+449.05=2979.21萬元灌溉工程：1667.61+606.44=2274.05萬元</p><p>　　3.3費(fèi)用分?jǐn)偟腵合理性分析</p><p>　　以上從兩方面進(jìn)行了工程的費(fèi)用分?jǐn)傆?jì)算，對兩種分?jǐn)偨Y(jié)果進(jìn)行對比分析。本案例中按各功能效益現(xiàn)值比例分?jǐn)偳闆r下，各項(xiàng)目的投資分?jǐn)傁鄬ζ骄篮楣こ痰耐顿Y最高。但是由于防洪工程及灌溉工程均不產(chǎn)生財(cái)務(wù)效益或財(cái)務(wù)效益較低，因此這種費(fèi)用分?jǐn)偛焕诠こ痰馁Y金籌措及日后的管理運(yùn)用。且從用水角度來說，工業(yè)供水及生活用水的水量要大些，這兩部分的財(cái)務(wù)效益較好，故費(fèi)用分?jǐn)偘锤鞴δ芾盟畮斓膸烊菁坝盟康谋壤謹(jǐn)傁鄬侠硇�。本方案投資費(fèi)用分?jǐn)偛捎冒锤鞴δ芾盟畮斓膸烊菁坝盟康谋壤謹(jǐn)偟慕Y(jié)果。</p><p><strong>　　4結(jié)語</strong></p><p>　　綜合利用水利工程往往會(huì)涉及到多個(gè)受益部門，如何協(xié)調(diào)各個(gè)受益部門的要求，合理地計(jì)算各部門的經(jīng)濟(jì)評價(jià)指標(biāo)，需要對工程的費(fèi)用進(jìn)行合理分?jǐn)�。一般情況下，綜合利用水利工程項(xiàng)目的費(fèi)用分?jǐn)傒^常采用按各功能利用建設(shè)項(xiàng)目的某些指標(biāo)的比例分?jǐn)�，及按各功能可獲得的效益現(xiàn)值的比例分?jǐn)傔@兩種方法。文中總結(jié)了綜合利用水利工程項(xiàng)目的費(fèi)用分?jǐn)偡椒�，并采用上述兩種方法舉例計(jì)算，可為綜合利用水利工程項(xiàng)目的費(fèi)用分?jǐn)傆?jì)算提供一些參考。</p> 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