基于平衡计分卡的PPP项目绩效评价体系构建——以池州市污水处理项目为例
|
摘要
PPP项目融资方式在公共基础设施领域实践经验积累较多,最近几年应用也越来越广泛。但受传统项目绩效评价体系的影响,PPP这种新兴的项目融资模式的绩效管理问题仍得不到妥善地解决,无法建立有效的项目评价体系。因此针对PPP目前绩效评价体系的缺失问题,论题基于平衡计分卡的基本原理,应用层次分析法,建立以财务能力、内部控制管理、创新与发展、利益相关者四个维度考虑各方利益的整体绩效评价体系,并明确界定绩效评价指标,为PPP管理者制定决策方案提供了一定的依据。
The PPP project financing way in the field of public infrastructure has accumulated more practical experience in recent years,more and more widely used. However,due to the impact of the traditional project performance evaluation system,the performance management of PPP,which is a new project financing model, has not been properly resolved,and it is impossible to establish an effective project evaluation system.So in view of the current problem of the lack of PPP performance evaluation system,the thesis is based on the basic principle of Balanced Score Card, and adopts the analytic hierarchy process(AHP) to establish the overall performance evaluation system considering the interests of all parties in terms of financial capability,internal control management,innovation and development, stakeholders in four dimensions,and clearly define the performance evaluation indicators,which provides a basis for PPP managers to make decisions.
The PPP project financing way in the field of public infrastructure has accumulated more practical experience in recent years,more and more widely used. However,due to the impact of the traditional project performance evaluation system,the performance management of PPP,which is a new project financing model, has not been properly resolved,and it is impossible to establish an effective project evaluation system.So in view of the current problem of the lack of PPP performance evaluation system,the thesis is based on the basic principle of Balanced Score Card, and adopts the analytic hierarchy process(AHP) to establish the overall performance evaluation system considering the interests of all parties in terms of financial capability,internal control management,innovation and development, stakeholders in four dimensions,and clearly define the performance evaluation indicators,which provides a basis for PPP managers to make decisions.
引文
[1]兰兰,高成修.基于AHP的PPP绩效评估体系研究[J].海南大学学报(人文社会科学版),2013(6):115-119.
[2]王玉梅,严丹良.基于平衡计分卡的PPP项目绩效评价体系研究[J].会计之友,2014(2):14-17.
[3]袁竟峰,季闻,李启明.国际基础设施建设PPP关键绩效指标研究[J].工业技术经济,2012(6):109-120.
[4]唐秀英.平衡计分卡视角下PPP项目绩效评价体系建设探讨[J].企业改革与管理,2016(4):90.
[5]高洪显,郑思海,秦亚飞.PPP项目绩效评价体系构建[J].合作经济与科技,2016(12):94-95.
[6]卞纪兰,倪小雯.层次分析法在黑龙江农业保险需求分析中的应用[J].黑龙江八一农垦大学学报,2016(2):111.
[2]王玉梅,严丹良.基于平衡计分卡的PPP项目绩效评价体系研究[J].会计之友,2014(2):14-17.
[3]袁竟峰,季闻,李启明.国际基础设施建设PPP关键绩效指标研究[J].工业技术经济,2012(6):109-120.
[4]唐秀英.平衡计分卡视角下PPP项目绩效评价体系建设探讨[J].企业改革与管理,2016(4):90.
[5]高洪显,郑思海,秦亚飞.PPP项目绩效评价体系构建[J].合作经济与科技,2016(12):94-95.
[6]卞纪兰,倪小雯.层次分析法在黑龙江农业保险需求分析中的应用[J].黑龙江八一农垦大学学报,2016(2):111.