Study On Financial Evaluation Of M Coal Mine Construction Project

Coal is China's basic energy and important raw materials.The coal industry is an important basic industry related to the national economic lifeline and energy security.With China's economic development,the demand of the coal industry is growing,and the construction and expansion projects of coal mines are also increasing.China has entered the first year of the 14 th five year plan,which puts forward new requirements for the development of coal industry.Because the coal mine construction project has the characteristics of large investment amount and long investment payback period,if the coal mine investment decision-making is wrong,it will cause immeasurable economic losses to the investment enterprises and society.Therefore,building a scientific and reasonable financial evaluation system of coal mine construction projects is of great significance to the decision-making of investment in coal mine construction projects.This paper adopted the method combining the theoretical analysis and case study,through the review of the literature on the financial evaluation at home and abroad were reviewed and comb summary,determines the basic research ideas,research methods and research content,this paper first introduces the construction project,the related concepts of financial evaluation and financial risk,and then combined with M coal mine construction project economic characteristics,Build the M coal mine construction project financial evaluation index system,then to M coal mine construction project as a case study on the financial evaluation,including investment estimation and financing analysis,income is calculated and cost estimates,and then to M coal mine construction project cash flow,profitability,solvency and the uncertainty was analyzed,and the financial evaluation conclusion,It holds that the M coal mine construction project has good financial indicators,good economic benefits and financial feasibility.It reveals the financial risks of the project and puts forward relevant suggestions from three aspects: financial management,financial risk prevention and cost control.Governance of financial management in violation of discipline;Establish and improve the internal control system;Second,the construction of financial risk prevention index system;Establish financial risk management organization system;Establish financial risk early warning system cost control suggestions;Third,strengthen invisible cost control;Strengthen strategic cost control;Actively use modern means to control costs.Taking M coal mine construction project as the case study object,this paper carries out the financial evaluation research on the coal mine construction project,obtains the evaluation conclusion in line with the actual situation of the project,provides the basis for the investment decision-making of the project,helps to provide a practical reference for the financial evaluation research of similar coal mine construction projects,and helps to promote the adjustment of the existing financial evaluation system to be suitable for the financial evaluation of coal mine construction projects.At the same time,some financial problems faced by coal mine construction projects are found,and relevant suggestions are put forward,which will contribute to the smooth implementation of coal mine construction projects,improve investment benefits,save social resources,and provide useful guidance for making scientific and reasonable decision-making and control measures in the future.