Abstract:

In the process of the establishment of the financial evaluation price database, due to the different channels of data acquisition of each price system, there are certain differences in the types and quantities of prices under each system. In order to make the price database have strong practicability, it is necessary to keep the data integrality of various raw materials and products under each price system. The results of in-depth research on the methods of improving the financial evaluation price system show that one or more of the four methods of reference price or price difference, quality coefficient, linear fitting and cost pricing can be selected to improve the financial evaluation price database of petrochemical projects.

Key words: financial evaluation, price database, price system, price difference, quality coefficient, linear fitting, cost pricing

摘要：

在财务评价价格库的建立过程中，因价格体系数据获取渠道不同，各体系下石化项目原料或产品价格的种类和数量存在一定程度的差异。若要使价格库具有较强的可实用性，需要对不同价格体系下各类原料及产品的价格进行补充完善。对完善财务评价价格体系的方法进行了深入研究，结果表明：可选择参考价格或价差、品质系数、线性拟合和成本定价4种方法中的一种或多种来完善石化项目财务评价价格库。

关键词: 财务评价, 价格库, 价格体系, 价差, 品质系数, 线性拟合, 成本定价