『壹』 浜屾墜杞﹀彂紲ㄨ兘涓嶈兘鎶墊墸
浜屾墜杞﹀彂紲ㄨ兘涓嶈兘鎶墊墸
1銆佸炲肩◣涓鑸綰崇◣浜鴻喘涔頒簩鎵嬭濺(榪愯緭奼借濺)鎶墊墸榪涢」紼庨,鍒嗕袱縐嶆儏鍐:
(1)浼佷笟璐涔頒簩鎵嬭濺鍙栧緱澧炲肩◣涓撶敤鍙戠エ,鍙浠ュ嚟紲ㄦ姷鎵ｅ炲肩◣榪涢」紼庨.鍗抽攢璐ф柟鏄鍦2009騫1鏈1鏃ヤ互鍚庤喘涔扮殑,浣嗘槸璐杞︽椂宸叉姷鎵ｄ簡榪涢」紼庨,鎵浠ュ湪閿鍞鐨勬椂鍊欒佸紑鍏峰炲肩◣涓撶敤鍙戠エ,鎸夌収17%鐨勭◣鐜囪＄畻澧炲肩◣閿欏圭◣棰濈殑.
(2)浼佷笟璐涔扮殑浜屾墜杞﹀傚彇寰椾簡鏅閫氬彂紲,鏄涓嶈兘鎶墊墸澧炲肩◣榪涢」紼庨濈殑,鍥犱負閿璐ф柟鏄鍦2009騫1鏈1鏃ヤ互鍓嶈喘涔扮殑,褰撴椂娌℃湁鎶墊墸榪囧炲肩◣榪涢」紼庨,閿鍞鏃舵槸鎸夌収鍚紼庡敭浠/1.03*2%,閲囩敤綆鏄撶殑鏂規硶璁＄畻搴斾氦澧炲肩◣鐨.
3銆佸傛灉浼佷笟浠庡炲肩◣灝忚勬ā綰崇◣浜轟紒涓氳喘涔頒簩鎵嬭濺,鏄涓嶅瓨鍦ㄦ姷鎵ｇ殑闂棰,鍥犱負灝忚勬ā綰崇◣浜烘槸閲囩敤鍚紼庡敭浠/1.03*2%,閲囩敤綆鏄撶殑鏂規硶璁＄畻搴斾氦澧炲肩◣鐨,涓鴻喘杞︿漢寮鍏風殑鏄鏅閫氬彂紲.
璐涔頒簩鎵嬭濺鐨勫緛紼庢柟娉曢兘鏈夊摢浜?
鍏騫充環緇熻′簩鎵嬭濺涓昏佹秹鍙婃寜閫傜敤紼庣巼寰佹敹澧炲肩◣銆佹寜4%寰佹敹鐜囧噺鍗婂緛鏀跺炲肩◣銆佸噺鎸2%鐨勫緛鏀剁巼寰佹敹澧炲肩◣銆佸厤寰佸炲肩◣絳夊嚑縐嶆儏褰,浣嗕笉綆″摢縐嶆儏褰㈠潎寮鍏鋒櫘閫氬彂紲.浠ユ煇綰崇◣浜洪攢鍞涓杈嗕簩鎵嬭濺,浠鋒牸鏄50000鍏(鍚紼)涓轟緥,澧炲肩◣澶勭悊鍔炴硶鍙婂簲綰沖炲肩◣鐨勮＄畻濡備笅:
1銆佹寜閫傜敤紼庣巼寰佹敹澧炲肩◣.閫傜敤鎯呭艦涓:涓鑸綰崇◣浜洪攢鍞鑷宸變嬌鐢ㄨ繃鐨2009騫1鏈1鏃ヤ互鍚庤喘涔扮殑鎸夎勫畾鍙浠ユ姷鎵ｈ繘欏圭◣棰濈殑浜屾墜杞.
2銆2008騫12鏈31鏃ヤ互鍓嶅凡綰沖叆鎵╁ぇ澧炲肩◣鎶墊墸鑼冨洿璇曠偣鐨勪竴鑸綰崇◣浜,閿鍞鑷宸變嬌鐢ㄨ繃鐨勫湪綰沖叆璇曠偣浠ュ悗璐涔扮殑鎸夎勫畾鍙浠ユ姷鎵ｈ繘欏圭◣棰濈殑浜屾墜杞.搴旂撼澧炲肩◣=50000/(1+17%)脳17%=7264.96(鍏).
3銆佹寜4%寰佹敹鐜囧噺鍗婂緛鏀跺炲肩◣.閫傜敤鎯呭艦涓:涓鑸綰崇◣浜洪攢鍞鑷宸蹭嬌鐢ㄨ繃鐨勫睘浜庤勫畾涓嶅緱鎶墊墸涓旀湭鎶墊墸榪涢」紼庨濈殑浜屾墜杞.2008騫12鏈31鏃ヤ互鍓嶆湭綰沖叆鎵╁ぇ澧炲肩◣鎶墊墸鑼冨洿璇曠偣鐨勪竴鑸綰崇◣浜,閿鍞鑷宸變嬌鐢ㄨ繃鐨2008騫12鏈31鏃ヤ互鍓嶈喘涔扮殑浜屾墜杞.
4銆2008騫12鏈31鏃ヤ互鍓嶅凡綰沖叆鎵╁ぇ澧炲肩◣鎶墊墸鑼冨洿璇曠偣鐨勪竴鑸綰崇◣浜,閿鍞鑷宸變嬌鐢ㄨ繃鐨勫湪綰沖叆璇曠偣浠ュ墠璐涔扮殑浜屾墜杞.涓鑸綰崇◣浜洪攢鍞闈炶嚜宸變嬌鐢ㄨ繃鐨勪簩鎵嬭濺(濡傞攢鍞鎶靛烘柟寮忓彇寰楃殑浜屾墜杞).浠庝簨浜屾墜杞︾粡閿鐨勪竴鑸綰崇◣浜哄拰灝忚勬ā綰崇◣浜洪攢鍞鐨勪簩鎵嬭濺.搴旂撼澧炲肩◣=50000/(1+4%)脳4%/2=961.54(鍏).
5銆佸噺鎸2%寰佹敹鐜囧緛鏀跺炲肩◣.閫傜敤鎯呭艦涓:灝忚勬ā綰崇◣浜(闄ゅ叾浠栦釜浜哄)閿鍞鑷宸蹭嬌鐢ㄨ繃鐨勪簩鎵嬭濺.搴旂撼澧炲肩◣=50000/(1+3%)脳2%=970.87(鍏).
6銆佸厤寰佸炲肩◣.鍏朵粬涓浜洪攢鍞鑷宸變嬌鐢ㄨ繃鐨勪簩鎵嬭濺鍏嶅緛澧炲肩◣.
浜屾墜杞﹀彂紲ㄨ兘涓嶈兘鎶墊墸?鏍規嵁灝忕紪鑰佸笀璁茶В鐨勮祫鏂欐槸鍙浠ユ姷鎵ｈ繘欏圭◣棰濈殑,浣嗘槸鍦ㄦ姷鎵ｈ繘欏圭◣棰濈殑鏃跺欏垎涓轟袱縐嶆儏鍐,絎涓縐嶆槸鍙栧緱鐨勫炲肩◣涓撶敤鍙戠エ鐨,鍙﹀栦竴縐嶅氨鏄鍙栧緱澧炲肩◣鏅紲;涓ょ嶄笉鍚屽彂紲ㄧ殑榪涢」紼庢姷鎵ｉ兘鍙浠ュ弬鑰冧笂鏂,濡傛灉浣犱滑瀵規ゆ柟闈㈢殑璧勬枡鎰熷叴瓚ｇ殑璇,甯屾湜浣犱滑鍙浠ユ潵鏈緗戠珯涓婅瘯璇.