食用菌可行性报告如何写?

myb

 

凡国家食用菌扶持项目，可行性报告是必不可少的，有些项目的评审都以可行性报告为准绳，前几年，吉林省某企业老板上报国家财政扶持的一个项目，由于该老板确实有深厚的社会背景，自认为项目十拿九稳，请了一位非本行业人士撰写了可行性报告，工艺流程将装袋-灭菌—接种，错误的写成装袋-接种—灭菌，而被评审专家一票否决，省菌协鉴于保护会员单位的考虑，派我与陈会长与省财政厅官员交涉也无果，这就是教训！可行性报告主要对食用菌类项目实施的可能性、有效性、如何实施、相关技术方案及财务效果进行具体、深入、细致的技术论证和经济评价，以求确定一个在技术上合理、经济上合算的最优方案。撰写者要求掌握多方面的知识，并要经得起考证，一点也含糊不得。另外，国家发改委、财政、农业等相关部门对食用菌项目的扶持资金所需的可行性报告还必须撰写人、撰写单位有资质证明，由专业有经验的咨询机构协助完成，至于网上有人炒卖可行性报告，菌界同仁一定要慎重。可行性报告一定要实事求是，并一定要结合当地的实际，经得起评审专家的科学考证，天马行空般幻想的撰写肯定通不过。现将其中两篇食用菌可行性研究报告目录摘自如下，供网友参考！

shawkui

QUOTE:

以下是引用myb在2011-10-10 6:12:15的发言：
 

凡国家食用菌扶持项目，可行性报告是必不可少的，有些项目的评审都以可行性报告为准绳，前几年，吉林省某企业老板上报国家财政扶持的一个项目，由于该老板确实有深厚的社会背景，自认为项目十拿九稳，请了一位非本行业人士撰写了可行性报告，工艺流程将装袋-灭菌—接种，错误的写成装袋-接种—灭菌，而被评审专家一票否决，省菌协鉴于保护会员单位的考虑，派我与陈会长与省财政厅官员交涉也无果，这就是教训！可行性报告主要对食用菌类项目实施的可能性、有效性、如何实施、相关技术方案及财务效果进行具体、深入、细致的技术论证和经济评价，以求确定一个在技术上合理、经济上合算的最优方案。撰写者要求掌握多方面的知识，并要经得起考证，一点也含糊不得。另外，国家发改委、财政、农业等相关部门对食用菌项目的扶持资金所需的可行性报告还必须撰写人、撰写单位有资质证明，由专业有经验的咨询机构协助完成，至于网上有人炒卖可行性报告，菌界同仁一定要慎重。可行性报告一定要实事求是，并一定要结合当地的实际，经得起评审专家的科学考证，天马行空般幻想的撰写肯定通不过。现将其中两篇食用菌可行性研究报告目录摘自如下，供网友参考！

shawkui

QUOTE:

以下是引用myb在2011-10-10 8:05:12的发言：
 

八、“环境和生态影响分析”的编写说明fficeffice" />

为保护生态环境和自然文化遗产，维护公共利益，对于可能对环境产生重要影响的企业投资项目，应从防治污染、保护生态环境等角度进行环境和生态影响的分析评价，确保生态环境和自然文化遗产在项目建设和运营过程中得到有效保护，并避免出现由于项目建设实施而引发的地质灾害等问题。

环境和生态现状。应通过阐述项目场址的自然环境条件、现有污染物情况、生态环境条件、特殊环境条件及环境容量状况等基本情况，为拟建项目的环境和生态影响分析提供依据。

拟建项目对生态环境的影响。应分析拟建项目在工程建设和投入运营过程中对环境可能产生的破坏因素以及对环境的影响程度，包括废气、废水、固体废弃物、噪声、粉尘和其他废弃物的排放数量，水土流失情况，对地形、地貌、植被及整个流域和区域环境及生态系统的综合影响等。

生态环境保护措施的分析。应从减少污染排放、防止水土流失、强化污染治理、促进清洁生产、保持生态环境可持续能力的角度，按照国家有关环境保护、水土保持的政策法规要求，对项目实施可能造成的生态环境损害提出保护措施，对环境影响治理和水土保持方案的工程可行性和治理效果进行分析评价。治理措施方案的制定，应反映不同污染源和污染排放物及其他环境影响因素的性质特点，所采用的技术和设备应满足先进性、适用性、可靠性等要求；环境治理方案应符合发展循环经济的要求，对项目产生的废气、废水、固体废弃物等，提出回收处理和再利用方案；污染治理效果应能满足达标排放的有关要求。涉及水土保持的建设项目，还应包括水土保持方案的内容。

对于建设在地质灾害易发区内或可能诱发地质灾害的项目，应结合工程技术方案及场址布局情况，分析项目建设诱发地质灾害的可能性及规避对策。通过工程实施可能诱发的地质灾害分析，评价项目实施可能导致的公共安全问题，是否会对项目建设地的公众利益产生重大不利影响。对依照国家有关规定需要编制的建设项目地质灾害及地震安全评价文件的主要内容，进行简要描述。

对于历史文化遗产、自然遗产、风景名胜和自然景观等特殊环境，应分析项目建设可能产生的影响，研究论证影响因素、影响程度，提出保护措施，并论证保护措施的可行性。

九、“经济影响分析”的编写说明

企业投资项目的财务评价，主要是进行财务盈利能力和债务清偿能力分析。而经济影响分析，则是对投资项目所耗费的社会资源及其产生的经济效果进行论证，分析项目对行业发展、区域和宏观经济的影响，从而判断拟建项目的经济合理性。

对于产出物不具备实物形态且明显涉及公众利益的无形产品项目，如水利水电、交通运输、市政建设、医疗卫生等公共基础设施项目，以及具有明显外部性影响的有形产品项目，如污染严重的工业产品项目，应进行经济费用效益或费用效果分析，对社会为项目的建设实施和运营所付出的各类费用以及项目所产生的各种效益，进行全面地识别和评价。如果项目的经济费用和效益能够进行货币量化，应编制经济费用效益流量表，计算经济净现值ENPV、经济内部效益率ElRR等经济评价指标，评价项目投资的经济合理性。对于产出效果难以进行货币量化的项目，应尽可能地采用非货币的量纲进行量化，采用费用效果分析的方法分析评价项目建设的经济合理性。难以进行量化分析的，应进行定性分析描述。

对于在行业内具有重要地位、影响行业未来发展的重大投资项目，应进行行业影响分析，评价拟建项目对所在行业及关联产业发展的影响，包括产业结构调整、行业技术进步、行业竞争格局等主要内容，特别要对是否可能形成行业垄断进行分析评价。

对区域经济可能产生重大影响的项目，应进行区域经济影响分析，重点分析项目对区域经济发展、产业空间布局、当地财政收支、社会收入分配、市场竞争结构等方面的影响，为分析投资项目与区域经济发展的关联性及融合程度提供依据。

对于投资规模巨大、可能对国民经济产生重大影响的基础设施、科技创新、战略性资源开发等项目，应从国民经济整体发展角度，进行宏观经济影响分析，如对国家产业结构调整和升级、重大产业布局、重要产业的国际竞争力以及区域之间协调发展的影响分析等。

对于涉及国家经济安全的重大项目，应从维护国家利益、保证国家产业发展及经济运行免受侵害的角度，结合资源、技术、资金、市场等方面的分析，进行投资项目的经济安全分析。内容包括：⑴产业技术安全，分析项目采用的关键技术是否受制于人，是否拥有自主知识产权，在技术壁垒方面的风险等；⑵资源供应安全，阐述项目所需要的重要资源来源，分析该资源受国际市场供求格局和价格变化的影响情况，以及现有垄断格局、运输线路安全保障等问题；⑶资本控制安全，分析项目的股权控制结构，中方资本对关键产业的资本控制能力，是否存在外资的不适当进入可能造成的垄断、不正当竞争等风险；⑷产业成长安全，结合我国相关产业发展现状，分析拟建项目是否有利于推动国家相关产业成长、提升国际竞争力、规避产业成长风险；⑸市场环境安全，分析国外为了保护本地市场，采用反倾销等贸易救济措施和知识产权保护、技术性贸易壁垒等手段，对拟建项目相关产业发展设置障碍的情况；分析国际市场对相关产业生存环境的影响。

十、“社会影响分析”的编写说明

对于因征地拆迁等可能产生重要社会影响的项目，以及扶贫、区域综合开发、文化教育、公共卫生等具有明显社会发展目标的项目，应从维护公共利益、构建和谐社会、落实以人为本的科学发展观等角度，进行社会影响分析评价。

社会影响效果分析，应阐述与项目建设实施相关的社会经济调查内容及主要结论，分析项目所产生的社会影响效果的种类、范围、涉及的主要社会组织和群体等。重点阐述：⑴社会影响区域范围的界定。社会评价的区域范围应能涵盖所有潜在影响的社会因素，不应受行政区划等因素的限制；⑵影响区域内受项目影响的机构和人群的识别，包括各类直接或间接受益群体，也包括可能受到潜在负面影响的群体；⑶分析项目可能导致的各种社会影响效果，包括直接影响效果和间接影响效果，如增加就业、社会保障、劳动力培训、卫生保健、社区服务等，并分析哪些是主要影响效果，哪些是次要影响效果。

社会适应性分析，应确定项目的主要利益相关者，分析利益相关者的需求，研究目标人群对项目建设内容的认可和接受程度，评价各利益相关者的重要性和影响力，阐述各利益相关者参与项目方案确定、实施管理和监测评价的措施方案，以提高当地居民等利益相关者对项目的支持程度，确保拟建项目能够为当地社会环境、人文条件所接纳，提高拟建项目与当地社会环境的相互适应性。

社会风险及对策分析，应在确认项目有负面社会影响的情况下，提出协调项目与当地的社会关系，避免项目投资建设或运营管理过程中可能存在的冲突和各种潜在社会风险，解决相关社会问题，减轻负面社会影响的措施方案。

十一、关于利用外资项目申请报告的编写

外商投资项目申请报告的编写，按照《外商投资项目核准暂行管理办法》的规定，除遵循项目申请报告通用文本的一般要求外，在项目概况介绍中还应包括经营期限、产品目标市场、计划用工人数、涉及的公共产品或服务价格、出资方式、需要进口的设备及金额等内容，以满足项目核准机关对市场准入、资本项目管理等事项进行核准的需要。

对于外商并购境内企业项目，如不涉及扩大生产及投资规模，不新占用土地、能源和资源消耗，不形成对生态和环境新的影响，其项目申请报告可以适当简化，但应重点论述以下内容：境内企业情况（包括企业现状、财务状况、资产评估和确认情况，并购目的和选择外商情况等）；外商情况（包括近三年企业财务状况、在中国大陆投资情况及拥有实际控制权的同行业企业产品或服务的市场占有率、公司业绩等）；并购安排（包括职工安排、原企业债权债务处置）；并购后企业的经营方式、经营范围和股权结构；融资方案；中方通过并购所得收入的使用安排；有关法律规章要求的其他内容。

借用国际金融组织和外国政府贷款的项目申请报告的编写，按照《国际金融组织和外国政府贷款投资项目管理暂行办法》的规定，除遵循项目申请报告通用文本的一般要求外，在项目概况介绍中还应包括国外借款类别或国别、贷款规模、贷款用途、还款方案、申报情况等内容，以满足项目核准机关对外债管理等事项进行核准的需要。

shawkui

很好的资料，学习了，谢谢

双孢菇论坛

谢谢毛老师提供这么详细的资料！

易菇

难得的专业资料，至少价值2000元。

lbmsjy

打算跟政府要点资金扶持呢，写得详细点应该能拿到一点，，呵呵，，谢谢啦。。。

myb

 

目   录

第一章  总论·····················································································

（一）项目背景···············································································

（二）项目概况···············································································

第二章  项目建设的必要性和优势条件·······································

（一）项目建设的必要性·····························································

（二）项目建设优势条件·····························································

第三章  区域概况···········································································

（一）地理位置·············································································

（二）历史沿革及行政区划·························································

（三）资源情况·············································································

（四）社会经济发展情况·····························································

第四章  市场预测与营销方案·······················································

（一）市场预测·············································································

（二）营销方案·············································································

第五章  建设规模与产品方案·······················································

（一）建设规模···········································································

（二）产品方案···········································································

第六章  资源条件及原料、辅料、燃料来源···································

（一）资源可利用量·····································································

（二）原料来源············································································

（三）辅料来源·············································································

（四）燃料供应·············································································

第七章  厂址选择···········································································

（一）厂址选择·············································································

（二）厂址地基本情况·································································

第八章  技术、设备和工程方案····················································

（一）技术方案·············································································

（二）设备方案·············································································

（三）工程方案·············································································

第九章  总图运输与公用辅助工程···············································

（一）总图布置·············································································

（二）运输·····················································································

（三）公用辅助工程·····································································

第十章  节能降耗方案···································································

（一）概述·····················································································

（二）节能降耗指导思想和基本原则·········································

（三）本项目用能标准及节能降耗设计规范·····························

（四）本项目节能降耗措施·························································

（五）本项目能耗、水耗指标分析···············································

第十一章  环境影响评价·······························································

（一）场址地环境现状·································································

（二）项目建设和生产对环境的影响·········································

（三）环境保护措施方案及环境保护投资·································

（四）环境影响评价·····································································

第十二章  劳动安全卫生与消防···················································

（一）劳动安全卫生·····································································

（二）消防·····················································································

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第十三章  运营管理方案·······························································

（一）组织机构·············································································

（二）人力资源配置·····································································

第十四章  项目实施进度································································

（一）项目建设期·········································································

（二）项目实施进度安排·····························································

第十五章  投资估算与资金筹措···················································

（一）投资估算依据·····································································

（二）项目投入总资金·································································

（三）项目投资分项构成·····························································

（四）资产形成·············································································

（五）资金筹措与年度使用·························································

（六）融资方案·············································································

（七）成本资金·············································································

（八）基准收益率的确定·····························································

第十六章  财务分析·······································································

（一）财务分析说明·····································································

（二）财务评价基础数据与参数选取·········································

（三）销售收入估算·····································································

（四）成本费用估算·····································································

（五）增值税、销售税金及附加、企业所得税和利润·········

（六）项目盈利能力···································································

（七）项目偿债能力···································································

（八）项目的财务生存能力·······················································

（九）财务经济指标···································································

（十）不确定性分析···································································

（十一）财务评价结论·······························································

第十七章  社会效益和生态效益·················································

（一）社会效益···········································································

（二）生态效益···········································································

第十八章  风险分析及对策·························································

（一）风险因素···········································································

（二）风险程度分析···································································

（三）防范和降低风险对策······················································

第十九章  研究结论与建议·························································

（一）研究结论···········································································

（二）建议···················································································

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食用菌类项目可行性研究报告

第一章 总论

    一、食用菌类项目背景

        1．项目名称

        2．承办单位概况

        3．食用菌类项目可行性研究报告编制依据

        4．食用菌类项目提出的理由与过程

    二、食用菌类项目概况

        1．食用菌类项目拟建地点

        2．食用菌类项目建设规模与目的

        3．食用菌类项目主要建设条件

        4．食用菌类项目投入总资金及效益情况

        5．食用菌类项目主要技术经济指标

    三、项目可行性与必要性

    四、问题与建议

第二章 市场预测

    一、食用菌类产品市场供应预测

        1．国内外食用菌类市场供应现状

        2．国内外食用菌类市场供应预测

    二、产品市场需求预测

        1．国内外食用菌类市场需求现状

        2．国内外食用菌类市场需求预测

    三、产品目标市场分析

        1．食用菌类产品目标市场界定

        2．市场占有份额分析

    四、价格现状与预测

        1．食用菌类产品国内市场销售价格

        2．食用菌类产品国际市场销售价格

    五、市场竞争力分析

        1．主要竞争对手情况

        2．产品市场竞争力优势、劣势

        3．营销策略

    六、市场风险

第三章 资源条件评价

    一、食用菌类项目资源可利用量

    二、食用菌类项目资源品质情况

    三、食用菌类项目资源赋存条件

    四、食用菌类项目资源开发价值

第四章 食用菌类项目建设规模与产品方案

    一、建设规模

        1．食用菌类项目建设规模方案比选

        2．推荐方案及其理由

    二、产品方案

        1．食用菌类项目产品方案构成

        2．食用菌类项目产品方案比选

        3．推荐方案及其理由

第五章 食用菌类项目场址选择

    一、食用菌类项目场址所在位置现状

        1．食用菌类项目地点与地理位置

        2．食用菌类项目场址土地权所属类别及占地面积

        3．土地利用现状

    二、食用菌类项目场址建设条件

        1．地形、地貌、地震情况

        2．工程地质与水文地质

        3．气候条件

        4．城镇规划及社会环境条件

        5．交通运输条件

        6．公用设施社会依托条件（水、电、气、生活福利）

        7．防洪、防潮、排涝设施条件

        8．环境保护条件

        9．法律支持条件

        10．征地、拆迁、移民安置条件

        11．施工条件

    三、食用菌类项目场址条件比选

        1．食用菌类项目建设条件比选

        2．食用菌类项目建设投资比选

        3．食用菌类项目运营费用比选

        4．食用菌类项目推荐场址方案

        5．食用菌类项目场址地理位置图

第六章 食用菌类项目技术方案、设备方案和工程方案

    一、食用菌类项目技术方案

        1．食用菌类项目生产方法（包括原料路线）