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1、遵遵義義新新蒲蒲組組團團城城市市綜綜合合開開發發項項目目經經濟濟分分析析表表中國建筑股份有限公司2011年9月時時間間建設開始日2010/10/1建設完工日2014/12/31建設周期6-25 月回購時間月第一次回購時間第一次回購比例第二次回購時間第二次回購比例第三次回購時間第三次回購比例第四次回購時間第四次回購比例投投融融資資采購基數760548.66 萬元建安費529336.39工程建設其他費用49926.27征地拆遷費用144400其他單位施工項目工程費用0建設期利息36886自有資金比例30%100000銀行融資比例70%200000基準利率6.40%1-3年期人民幣貸款利率項目貸款年2、利率7.04%1-3年期人民幣貸款上浮10%回購利率資金占用費率(季度)1.28%項目總投資764156收收益益測測算算折現率8.77%施工利潤率20%項目公司營業稅稅率5.5%建安工程營業稅稅率3.3%項目公司管理費率1.0%總包管理費費率2.0%所得稅稅率25%萬元萬元基基礎礎數數據據表表時時間間建設開始日2011/1/1建設完工日2012/3/31建設周期15 月回購時間42 月第一次回購時間2013/4/1第一次回購比例第二次回購時間2014/4/1第二次回購比例第三次回購時間2015/4/1第三次回購比例第四次回購時間2016/10/1第四次回購比例第五次回購時間第五次回購比例投投融3、融資資采購基數760548.66 萬元建安費529336.39工程建設其他費用49926.27征地拆遷費用144400建設期利息36886自有資金比例30%100000銀行融資比例70%200000基準利率6.40%1-3年期人民幣貸款利率項目貸款年利率7.04%回購利率項目貸款季度利率1.76%半年回購利率0.00%季度回購利率0.00%月度回購利率0.00%資金占用費率(季度)1.51%建設期貸款利息（甲方）建設期利息（乙方）第一年利息建設期管理費項目總投資764156收收益益測測算算折現率9.43%2.28%施工利潤率20%80%項目公司營業稅稅率5.5%建安工程營業稅稅率3.3%項目公4、司管理費率1.0%總包管理費費率2.0%所得稅稅率25%股權比例100%注：第一期資本金季初投入，其他期資本金季中投入，貸款按比例配比投入，貸款每月初到帳基準利率上浮11%764156.0239現現金金流流量量表表（項項目目公公司司）序號項 目合計2011年2012年2013年2014年2015年2016年三季度四季度一季度二季度三季度四季度一季度二季度三季度四季度一季度二季度三季度四季度一季度二季度三季度四季度一季度1現金流入1,347,50320,00050,00050,00040,00059,42259,42253,37753,37753,37753,37747,45947,45947,5、45947,45960,86260,86260,86260,86268,7681.1資本金投入100,00020,00020,00020,00020,00010,00010,000-資本金投入累計20,00040,00060,00080,00090,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,000100,0001.2當期銀行融資200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,000-配比6、貸款-應計利息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,056704銀行融資累計120,000-30,00060,00080,000100,000120,000140,000160,000180,000200,000200,000170,000140,000120,000100,00080,00060,00040,00020,0001.3回收采購款1,047,503-29,42229,42233,37733,37733,37733,37747,45947,45947,4597、47,45960,86260,86260,86260,86268,768采購款本金1,047,50329,42229,42233,37733,37733,37733,37747,45947,45947,45947,45960,86260,86260,86260,86268,768采購款累計1,047,503-29,42258,84592,221125,598158,975192,351239,810287,269334,728382,187443,049503,911564,774625,636694,404采購款利息-1.4其他現金流入-2現金流出1,034,99316,73450,20248、3,87044,39844,75045,10256,62856,98057,33257,68433,47263,47262,94452,41648,50548,15347,80147,44937,6372.1建設資金累計723,66316,62966,515109,531152,547195,563238,579292,685346,790400,896455,002484,737514,473544,209573,945600,147626,350652,553678,756695,593建設資金723,66316,62949,88743,01643,01643,01643,01654,109、654,10654,10654,10629,73629,73629,73629,73626,20326,20326,20326,20316,837其中支付總包建安工程費529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,617城市基礎及配套設施項目449,3368,52325,56829,60829,60829,60829,60836,49136,49136,49136,49117,11317,11317,113110、7,11314,98314,98314,98314,9835,617土地一級整理項目80,0002,0006,0003,0003,0003,0003,0004,5004,5004,5004,5004,5004,5004,5004,5004,0004,0004,0004,0004,000工程建設其他費用49,9262,4967,4894,9934,9934,9934,9934,9934,9934,9934,993-城市基礎及配套設施項目49,9262,4967,4894,9934,9934,9934,9934,9934,9934,9934,993征地費用144,4003,61010,8305,411、155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,220土地一級整理項目144,4003,61010,8305,4155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,2202.2償還銀行貸款本金200,00030,00030,00020,00020,00020,00020,00020,00020,000償還銀行貸款累計200,000-30,00060,00080,000100,00012、120,000140,000160,000180,0002.3支付銀行貸款利息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,0567042.4項目公司管理費5,293105316326326326326410410410410216216216216190190190190962.5利息收入營業稅及附加-2.6項目公司所得稅70,837-建設期利息74,0371767041,5842,4053,0213,5493,9894,3414,6935,0455,2805,2804,7513、24,2243,8723,5203,1682,8162,4643凈現金流量（1-2）312,5103,266-2026,130-4,39814,67214,320-3,251-3,603-3,955-4,30713,987-16,013-15,485-4,95712,35812,71013,06213,41431,1314累計凈現金流量312,5103,2663,0649,1944,79619,46833,78930,53826,93522,98018,67332,66016,6471,162-3,7958,56221,27234,33447,74778,8785可回收現金312,510-項目14、公司利潤283,347-16,734-50,202-43,870-44,398-15,328-15,680-23,251-23,603-23,955-24,30713,98713,98714,51515,04332,35832,71033,06233,41451,131-16,734-66,936-110,806-155,204-170,532-186,211-209,462-233,065-257,020-281,327-267,340-253,353-238,838-223,795-191,438-158,728-125,666-92,253-41,122212,510283,34770,15、837212,510100,0002017年二季度三季度四季度一季度二季度68,76868,76868,76873,39873,398100,000100,000100,000100,000100,000352-68,76868,76868,76873,39873,39868,76868,76868,76873,39873,398763,171831,939900,707974,1051,047,50339,87521,44721,44718,35018,350712,429718,046723,663723,663723,66316,8375,6175,617-9,6175,6175,61716、5,6175,6175,6174,000-7,220-7,22020,000200,000352-965656-2,59015,77415,77418,35018,3502,1121,7601,7601,7601,7602016年28,89347,32147,32155,04955,049107,771155,092202,413257,462312,510-312,51051,48363,09563,09573,39873,39810,36173,456136,551209,949283,34710,36163,09563,09573,39873,398表表0101 總總投投資資估估算算表表17、(萬萬元元）序號項目金額備注一工程總費用723,6631建安費529,336城市基礎及配套設施項目449,336土地一級整理項目80,0002其他費用49,926城市基礎及配套設施項目49,9263征地費用144,400土地一級整理項目144,400二建設期貸款利息35,200三項目公司管理費5,293四合計764,156表表0202 分分季季度度投投資資計計劃劃表表（萬萬元元）序號項目金額2011年2012年2013年2014年2015年2016年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度一工程總費用718、23,66316,62949,88743,01643,01643,01643,01654,10654,10654,10654,10629,73629,73629,73629,73626,20326,20326,20326,20316,83716,8375,6175,6171建安費529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,6172其他費用49,9262,4967,4894,9919、34,9934,9934,9934,9934,9934,9934,9930000000000003征地費用144,4003,61010,8305,4155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,2207,22000二建設期貸款利息35,200005281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,05670435200三建設期項目公司管理費5,293105316326326326326420、1041041041021621621621619019019019096965656四合計764,15616,73450,20243,87044,39844,75045,10256,62856,98057,33257,68433,47233,47232,94432,41628,50528,15327,80127,44917,63717,2855,6735,673表表0303 分分季季度度資資金金籌籌措措表表（萬萬元元）序號項目合計2011年2012年2013年2014年2015年2016年2017年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季21、度3季度4季度1季度2季度3季度4季度1季度2季度一 投資需求764,15616,73450,20243,87044,39844,75045,10256,62856,98057,33257,68433,47233,47232,94432,41628,50528,15327,80127,44917,63717,2855,6735,673001 建安支出529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6122、75,6175,617002 其他工程費49,9262,4967,4894,9934,9934,9934,9934,9934,9934,9934,993000000000000003征地費用144,4003,61010,8305,4155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,2207,22000004 建設期利息35,200005281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,05623、70435200005 建設期管理費5,2931053163263263263264104104104102162162162161901901901909696565600二 資金籌集#20,00050,00050,00040,00059,42259,42253,37753,37753,37753,37747,45947,45947,45947,45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,3981 資本金投入100,00020,00020,00020,00020,00010,00010,00000000000000024、0000002 銀行貸款200,000030,00030,00020,00020,00020,00020,00020,00020,00020,000000000000000003 土地出讓收入分成#000029,42229,42233,37733,37733,37733,37747,45947,45947,45947,45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,398三 籌資大于需求583,3473,266-2026,130-4,39814,67214,320-3,251-3,603-3,955-4,30713,98725、13,98714,51515,04332,35832,71033,06233,41451,13151,48363,09563,09573,39873,398表表0404 借借款款還還本本付付息息表表（萬萬元元）序號項 目合計2011年2012年2013年2014年2015年2016年3季度 4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度一借款-1期初本息余額-30,00060,00080,000100,000120,000140,000160,000180,000200,000200,000170,000140,000120,26、000100,00080,00060,00040,00020,0002本期新增借款200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,000-3本期應計利息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,0567043524本期還本付息235,200-5281,0561,4081,7602,1122,4642,8163,1683,52033,52032,99222,46422,11221,76021,40821,027、5620,70420,3525 其中：還本200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,0006 付息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,0567043527期末本息余額-30,00060,00080,000100,000120,000140,000160,000180,000200,000200,000170,000140,000120,000100,00080,00060,00040,000228、0,000-表表0505 總總承承包包預預計計利利潤潤表表(萬萬元元)序號項目名稱預算價分包價總包管理費稅金利 潤利潤率%1遵義新蒲新區城市綜合體開發項目529,336395,41410,58717,468105,86720%表表0606 資資金金來來源源與與運運用用表表（項項目目公公司司）（萬萬元元）序號項 目合計2011年2012年2013年2014年2015年2016年2017年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度一資金流入1,347,50320,00050,00050,0004029、,00059,42259,42253,37753,37753,37753,37747,45947,45947,45947,45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,3981項目資本金100,00020,00020,00020,00020,00010,00010,000-2銀行融資200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,000-3收到采購款1,047,503-29,42229,42233,37733,37733,37733,37747,45930、47,45947,45947,45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,398二現金流出1,034,99316,73450,20243,87044,39844,75045,10256,62856,98057,33257,68433,47263,47262,94452,41648,50548,15347,80147,44937,63739,87521,44721,44718,35018,3501支付總包 建安工程529,33610,52331,56832,60832,60832,60832,60840,99140,9931、140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-2工程建設 其他費用49,9262,4967,4894,9934,9934,9934,9934,9934,9934,9934,993-3征地費用144,4003,61010,8305,4155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,2207,220-4償還銀行 貸款本金200,000-30,00030,00020,000232、0,00020,00020,00020,00020,00020,000-5支付銀行 貸款利息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,056704352-6項目公司 管理費5,29310531632632632632641041041041021621621621619019019019096965656-7利息收入 營業稅 及附加-8項目公司 所得稅70,837-2,59015,77415,77418,35018,350三 資金盈余（1-2）312,5103,266-2033、26,130-4,39814,67214,320-3,251-3,603-3,955-4,30713,987-16,013-15,485-4,95712,35812,71013,06213,41431,13128,89347,32147,32155,04955,049四 累積資金 盈余312,5103,2663,0649,1944,79619,46833,78930,53826,93522,98018,67332,66016,6471,162-3,7958,56221,27234,33447,74778,878107,771155,092202,413257,462312,510表表0707 34、資資金金來來源源與與運運用用表表（總總承承包包+股股東東）（萬萬元元）序號項 目合計2011年2012年2013年2014年2015年2016年2017年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度一資金流入941,84730,52351,56852,60852,60842,60842,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-312,5101籌集35、資本金100,00020,00020,00020,00020,00010,00010,000-1資本金累計100,00020,00040,00060,00080,00090,000100,000100,000-2建安工程款529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-3公司清算回 收投資款-312,510二現金流出558,14027,76543,79944,86945,136、7135,37235,52331,75931,75930,24930,24915,95015,95015,95015,95014,00814,00814,00814,0087,0977,0974,14563,457-1支付分包工程款395,4146,68120,04420,70520,70520,70520,70526,02726,02726,02726,02713,72313,72313,72313,72312,05312,05312,05312,0536,1066,1063,56662,878-2投入資本金100,00020,00020,00020,00020,00010,00010,0037、0-3營業稅17,4683471,0421,0761,0761,0761,0761,3531,3531,3531,353713713713713626626626626317317185185-4總承包管理費10,587210631652652652652820820820820432432432432380380380380192192112112-5總承包所得稅26,4675261,5781,6301,6301,6301,6302,0502,0502,0502,0501,0811,0811,0811,081949949949949481481281281-6回流資本金-6回流資本金累計-738、資金占用費8,2045038051,1071,3091,4601,5101,510-三資金盈余（1-2）383,7062,7577,7697,7407,4387,2367,0859,2329,23210,74210,7425,6645,6645,6645,6644,9744,9744,9744,9742,5202,5201,472-57,840-312,510四累積資金盈余383,7062,75710,52618,26625,70432,94040,02549,25758,48969,23079,97285,63591,29996,963102,627107,601112,576117,55039、122,524125,044127,565129,03671,19671,196383,706296,706304,911表表0808 現現金金流流量量表表（項項目目公公司司層層面面）（萬萬元元）序號主要指標合計2011年2012年2013年2014年2015年2016年2017年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度一 現金流入20,00050,00050,00040,00059,42259,42253,37753,37753,37753,37747,45947,45947,45947,40、45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,3981當期資本金投入100,00020,00020,00020,00020,00010,00010,000-2當期銀行融資200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,000-3政府支付全部采購款1,047,503-29,42229,42233,37733,37733,37733,37747,45947,45947,45947,45960,86260,86260,86260,86268,76868,7641、868,76868,76873,39873,3983 政府支付采購款本金1,047,503-29,42229,42233,37733,37733,37733,37747,45947,45947,45947,45960,86260,86260,86260,86268,76868,76868,76868,76873,39873,3983 政府支付采購款利息0-二 現金流出1,134,99336,73470,20263,87064,39854,75055,10256,62856,98057,33257,68433,47263,47262,94452,41648,50548,15347,80147,442、4937,63739,87521,44721,44718,35018,3501 當期資本金投入100,00020,00020,00020,00020,00010,00010,000-2 當期支付總包工程款529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-3 工程其他費用支出49,9262,4967,4894,9934,9934,9934,9934,9934,9934,993443、,993-4土地整治、其他單位 施工工程費144,4003,61010,8305,4155,4155,4155,4158,1238,1238,1238,1238,1238,1238,1238,1237,2207,2207,2207,2207,2207,220-5 當期歸還銀行融資200,000-30,00030,00020,00020,00020,00020,00020,00020,00020,000-6 當期支付銀行利息35,200-5281,0561,4081,7602,1122,4642,8163,1683,5203,5202,9922,4642,1121,7601,4081,0567044、4352-7 項目管理費用支出5,29310531632632632632641041041041021621621621619019019019096965656-8 當期支付利息營業稅0-9 項目公司所得稅70,837-2,59015,77415,77418,35018,350三 凈現金流量212,510-16,734-20,202-13,870-24,3984,6724,320-3,251-3,603-3,955-4,30713,987-16,013-15,485-4,95712,35812,71013,06213,41431,13128,89347,32147,32155,04955,45、049四 累計凈現金流量212,510-16,734-36,936-50,806-75,204-70,532-66,211-69,462-73,065-77,020-81,327-67,340-83,353-98,838-103,795-91,438-78,728-65,666-52,253-21,1227,77155,092102,413157,462212,510計計算算指指標標：資資本本金金內內部部收收益益率率（季季度度）7.28%7.28%資資本本金金內內部部收收益益率率（年年）32.47%32.47%財財務務凈凈現現值值（ic=2.07ic=2.07）113,082113,082表表46、0909 現現金金流流量量表表（總總承承包包+股股東東）（萬萬元元）序號項 目合計2011年2012年2013年2014年2015年2016年2017年3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度3季度4季度1季度2季度一現金流入841,84710,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-312,5101項目公47、司清算 收回資本金312,510-312,5102建安工程款529,33610,52331,56832,60832,60832,60832,60840,99140,99140,99140,99121,61321,61321,61321,61318,98318,98318,98318,9839,6179,6175,6175,617-二現金流出549,93627,76543,29544,06344,06334,06334,06330,24930,24930,24930,24915,95015,95015,95015,95014,00814,00814,00814,0087,0977,0974,1448、563,457-1支付分包工程款395,4146,68120,04420,70520,70520,70520,70526,02726,02726,02726,02713,72313,72313,72313,72312,05312,05312,05312,0536,1066,1063,56662,878-2營業稅17,4683471,0421,0761,0761,0761,0761,3531,3531,3531,353713713713713626626626626317317185185-3投入資本金100,00020,00020,00020,00020,00010,00010,000-4總承49、包管理費10,587210631652652652652820820820820432432432432380380380380192192112112-5總承包所得稅26,4675261,5781,6301,6301,6301,6302,0502,0502,0502,0501,0811,0811,0811,081949949949949481481281281-三凈現金流量（1-2）291,911-17,243-11,728-11,455-11,455-1,455-1,45510,74210,74210,74210,7425,6645,6645,6645,6644,9744,9744,97450、4,9742,5202,5201,472-57,840-312,510四累計凈現金流量291,911-17,243-28,970-40,425-51,880-53,335-54,790-44,049-33,307-22,566-11,824-6,160-4975,16710,83115,80520,78025,75430,72933,24935,76937,241-20,600-20,600291,911計計算算指指標標：資資本本金金內內部部收收益益率率（季季度度）11.98%11.98%資資本本金金內內部部收收益益率率（年年）57.26%57.26%財財務務凈凈現現值值（ic=2.07ic=51、2.07）174,374174,374表表1010 項項目目損損益益表表(項項目目公公司司)序號項目金額(萬元)備注一收入1,047,503.011投資款回收收入1,047,503.01土地出讓收入2利息收入0.00二成本性支出764,156.021建安費支出529,336.392其他費用194,326.273貸款利息支出35,200.00貸款總利息支出4管理費支出5,293.365利息收入營業稅及附加0.00三利潤總額283,346.99四所得稅70,836.75所得稅率按25%計算五凈收益212,510.24357898表表1111 項項目目損損益益表表(總總承承包包+股股東東)序號項目金52、額(萬元)備注一營業收入529,336.39工程款收入529,336.39總包價款二支出423,469.111建安費支出395,414.28分包工程支出2營業稅17,468.10總包建安營業稅3總包管理費10,586.73三利潤總額105,867.281減：所得稅26,466.82總承包所得稅，稅率25%2加：投資收益212,510.24項目公司清算收益四凈收益291,910.70其中：總承包利潤79,400.46五產值利潤率20.00%即總包施工利潤率六投資收益率38.20%七資本金利潤率291.91%按資本金計算八稅后內部收益率57.26%中建層面九成本利潤率25.00%表表1212 敏敏53、感感性性分分析析表表分包價差正常不利變動5不利變動10不利變動15土地價格正常施工利潤率20.00%施工利潤率16.00%施工利潤率12.00%施工利潤率8.00%內部收益率57.26%內部收益率51.58%內部收益率46.43%內部收益率41.74%不利變動5施工利潤率20.00%施工利潤率16.00%施工利潤率12.00%施工利潤率8.00%內部收益率55.40%內部收益率49.62%內部收益率44.39%內部收益率39.62%不利變動10施工利潤率20.00%施工利潤率16.00%施工利潤率12.00%施工利潤率8.00%內部收益率53.41%內部收益率47.52%內部收益率42.18%內部收益率37.32%不利變動15施工利潤率20.00%施工利潤率16.00%施工利潤率12.00%施工利潤率8.00%內部收益率51.26%內部收益率45.24%內部收益率39.78%內部收益率34.81%注：內部收益率是指年稅后資本金內部收益率