| With the continuous development of social economy,tourism has gradually become a vigorous form of economic development and an important part of China’s economic income.Theme park is a diversified presentation of simulated landscape aiming at amusement,which can meet the needs and choices of tourists for leisure and entertainment.China’s theme parks started late compared with western developed countries,but after entering the 21 st century,they entered a stage of rapid development.In recent years,with the arrival of foreign theme park giants,the global competition pattern of theme parks has begun in China.The investment amount of theme parks is huge,and the investment cycle is long.Before the implementation of the project,it is very important for the local theme parks to advance steadily and orderly,give full play to their own advantages and build the theme park brand with Chinese characteristics if we can make full project evaluation and calculation and form a complete financial evaluation.Combined with the rise of domestic theme parks and the favor of parent-child tourism for theme parks,this paper selects h theme park as a specific case for financial evaluation.By combing the relevant literature of theme parks at home and abroad,there is less research on the financial evaluation of theme parks,and the literature on financial evaluation combined with specific cases is more blank.Therefore,combined with the specific project of H theme park,this paper calculates its financial data,estimates the project investment,income,expense and cost,prepares financial statements,analyzes the profitability,solvency,viability and uncertainty of the project,and obtains the conclusions and suggestions of the financial evaluation of H Project.According to the analysis and calculation results,H theme park project has good profitability,strong anti risk ability and feasible financial calculation.Of course,the implementation of the project also faces market risk,engineering risk and capital risk.Finally,the article also puts forward corresponding risk prevention suggestions.Through the specific financial evaluation of H theme park project,this paper hopes to provide experience for the opening and development of similar theme parks. |