| Following the economic Development and the evaluation of people's living standard, tourism industry has become one of the most important industries in the world presently, which is also the industry with fastest increasing speed in global service industries. Skiing tourism is such a kind of sport tourism relying upon snow resources, and integrated together with participation, interesting, and stimulation features while with functions of leisure, keeping-fit, amusement, and vacation, which is belonging in the aspect of forest tourism, ecological tourism, and leisure tourism, and in stressing the returning to nature, it has been outstandingly protruding the dynamic and participating features, which is the sport mode for human in winter most sticking to the nature, and it is called one of the"Four grand aristocratic sports"together with golf, horsemanship, and billiards. It has such characteristics like repeated consuming, and high extra value.Skiing tourism has become the presently most fashionable winter tourism option. Viewed from the world sphere, the mountain skiing was booming in the primary period of the 20th century in Austria and Switzerland, and currently speaking ski tourism has been forming up a gigantic industry. According to statistics, there are more than 6,000 skiing sites available in the world, and the skiing population has reached over 400 million, and the annual revenue of the industry has been 70 billion USD or so, and the ski tourism has become the key developing industry in many snow resources enriched countries. The US, France, Switzerland, Austria, Australia, Japan, and ROK, and so on, are all developing ski tourism with great effort. In European and America, each year there are about 10% of the total population participating skiing, and among, in US, there were 52.20 million people/time skiing in the year 2000; in Asia, only ROK has 6.90 million skiing population, and according to preplanning by the ROK investigation organ, the skiing people of ROK has been continuously growing. The ten most-welcome sport movements published by the International Sport Article Union, the sport of skiing is ranked at the head place.In the recent several years, accompanying the tide of global tourism industry's speeding up development, the ice and snow tourism of China is also booming, with strong tendency, which has become the new increase point in domestic tourism development. More and more people are participating ski tourism, and the skiing has been silently stepping into the ordinary folks family from the previous"Aristocrat sport". Up to present, the skiing people/time of China has overtaken 4.00 million, which is rapidly growing by with annually averaged 189% increasing rate. For the purpose of successfully sponsoring the snow events of the 6th Asian Winter Games in 2007, and simultaneously strengthening the resources superiority of ice and snow tourism of Jilin Province, and developing the ice and snow tourism industry of Jilin, the government of Jilin Province has decided to implement the project for revising and remolding Beidahu Skiing Site (From down under it is simplified as Beidahu Revision and Remolding Project), the major engineering of the project was to revise and remold the skiing site, and taking into account the perfection of the comprehensive supplemental facilities. Therefore, whether or not the project was successfully operating would be not only relating to the economic profit of the project itself, but also relating to certain political significance.The construction of the project can be sufficiently playing the superiority of the natural conditions. Beidahu Skiing Site is surrounded by mountain loops in three orientations, and in the region, the mountains are continuous without end, there are 9 peaks over 1,200 meters elevations, conforming to the requirements toward the site fields by all the competing items, which has the benefiting conditions for developing larger scale urban areas ski site seldom seen in the world, and further more the site fields are concentrated together. It is 141km from Changchun City—the capital city of Jilin Province, and 56km south of the urban areas of Jilin City, and it is in line of the urban area ski site. The heavenly gifted regional location and position and geomorphologic and climate features has laid down solid foundation for further development and construction. At the meantime, the construction of the project would drive up the development of the regional economy.Since put into utilization, Beidahu Ski Site has become the most important tourism resort place locally, which is the important compositional portion of the tourism resources of Jilin City and Jilin Province, and it has received tens of thousands of skiing fans from all China, and from Japan, Singapore, and Australia, and other countries of the world. The booming of the skiing market has driven up the rapid growth of local economy, and fastened the infrastructure construction of the townships and cities. The further development and construction of Beidahu Lake will be certainly driving up the tourism economy of Jilin Province in Large scale, and thus driving the growth of economy of Jilin Province, and promoting the development of the society.On December 28, 2004, the project for revising and remolding Beidahu was formally starting the engineering, and to the date of August 31, 2006, it was formally completed, and it passed through the assessment and verification toward contest fields by the Asian Olympic Directory Commission. No matter concerning resources or equipment, after completion, Beidahu Skiing Site would be the best in China, and first class in Asia. Though viewed from constructional angle of the project, Beidahu revision and remold project has completed, the after constructional completion Beidahu whether or would be like the appearance assessed and verified in the report of feasibility, it demands us the working personnel who had participated the project to conduct further consideration and evaluation.Financial post-evaluation of project is one of the important contents of the post-evaluation of the project, which is the reevaluation toward investment financial profit after the project has been constructed and put into operation. The project post financial evaluation is starting from the viewpoint of the enterprise, and based on the actual financial data obtained after the having been put into operation, like product price, production cost, sales revenue, and sales profit, and so on, to conduct renewal prediction to the financial data of the whole project lifespan, and calculating the actual financial evaluation index after the project having been put into operation, and then conducting the comparison by with the financial profit predicted in the pre-evaluation of the project, and analyzing the reasons the two had deviated from each other, and so as to make the conclusion to the financial evaluation, with the purpose of absorbing the experiences and lessons, and lifting up the financial prediction level of project and the project micro executive scientific level.The purpose of this article is from the viewpoint of finance after constructional completion and put-into operation of the project, to conduct overall objective re-evaluation toward the economic profit of the project, which mainly including the conclusion of financial post-evaluation, and recommendation, and so on. The Project of Beidahu Renovation and Expansion is a large-scale complex project not only in Jilin Province, but also presently in China regarding conducting comprehensive supplemental facilities construction by with skiing site as the major. Therefore, to do well the works of the post financial evaluation of the project will have much instructional significance in reality toward the booming development of the tourism industry of China.After the analysis to the financial post-evaluation on the Beidahu Project of Renovation and Expansion, one might have seen that the revenue were not very good in the beginning operational years after the completion and implementing of the project. However the skiing site itself has certain features, that's to say the constructional primary investment was large, while the investment returning period is long, and when entering normal operational years and maintaining normal project operational demand toward the fund will be not very large, and those can be seen from the financial revenue, cost prediction form, and in the following several years the operational revenue is continuously increasing concerning the project, and the investment recovery period is higher than the preplanned recovery period, and the economic profit is better, which has certain risk resisting capability.So that it can be considering that the implementing of Beidahu Renovation and Expansion Project has obtained original economic profit and social profit. At the meantime, we should have seen that after the conduction of revision and remolding toward Beidahu Skiing Site, it has provided an exercise and contest field with international standard to Jilin Province and to China for developing snow sports, and simultaneously, it can be further developing and employing the winter seasonal tourism resources of Jilin Province, so that driving forward the development of regional economy, and promoting the stability of the society. As a bright and nice"Business-card"of Jilin City, and being the dragonhead of the large tourism city, Beidahu Skiing Site will be certainly not enjoying popularity and continuing the already achieved brilliance, in obtaining much more superior achievements. |
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