摘要：选取建设投资、经营成本、营业收入和增值税进行敏感性分析，得出影响长输管道项目经济效益的主要因素为气量、含税售气价、含税进气价、工资及福利费。通过计算税前、税后的财务内部收益率可知，内部收益率随着气量、含税售气价的增长而增大，随着含税进气价、工资及福利费的增长而减小，且价格（包括含税售气价和含税进气价）对内部收益率的影响最大，气量次之，工资及福利费最末。

关键词：长输管道项目；敏感因素；内部收益率；价格

Abstract：Based on the sensitivity analysis of construction investment，operating cost，operating income and value-added tax，it is concluded that the main factors affecting the economic benefit of long-distance pipeline project are gas volume，gas sales price with tax，gas intake price with tax，salary and welfare. By calculating the financial internal rate of return before and after tax，it can be known that the internal rate of return increases with the increase of gas volume and tax-inclusive gas price，and decreases with the increase of tax-inclusive gas price，wages and welfare expenses，and the price（including sales price including tax and intake price including tax）has the greatest influence on the internal rate of return，followed by the gas volume and wages and welfare expenses.

Keywords：long distance pipeline engineering；sensitive factor；internal rate of return；price

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建筑经济，2020（2）：69-72