3Hu Z, Chen S, Zhang X. Value for money and its in- fluential factors : an empirical study of PPP projects in Japan[J]. Built Environment Project and Asset Man- agement, 2014, 4(2) : 166-179.
4Burger P, Hawkesworth I. How to attain value for mon- ey: comparing PPP and traditional infrastructure public procurement[J]. OECD Journal on Budgeting, 2011, 11(1): 91.
5Ismail S, Pendlebury M. The private finance initiative (PFI) in schools: the experiences of users [J]. Fi- nancial Accountability & Management, 2006, 22(4) : 381-404.
6Ismail S. Drivers of value for money public private part- nership projects in Malaysia[ J]. Asian Review of Ac- counting, 2013, 21(3): 241-256.
7Highways Agency. Value for Money Manual[M]. London: HMSO, 1996.
