摘要
为促进PPP项目规范发展,本文以山东省教育类PPP项目为例,梳理分析了绩效管理概况与成效,并总结存在的六个共性问题,包括:评价目标偏离实际产出、指标权重分配不合理、指标评分办法不够量化、再谈判响应不积极、绩效偏差免责范围扩大化以及绩效评价实施程序存在瑕疵,并针对问题给出合理化建议,旨在提升PPP项目全生命周期绩效管理的规范化及公共服务质量,切实保障财政资金支出物有所值。
To promote the standardized development of PPP projects,this paper takes educational PPP projects as an example to sort out the overview,achievements and common issues,including deviation of evaluation objectives from actual output,unreasonable allocation of indicator weights,insufficient quantification of indicator scoring methods,lack of proactive response in renegotiation,expansion of the scope of exemption for performance deviations,and defects in the implementation procedures of performance evaluation,and provides rational suggestions.Based on the analysis of performance management issues in PPP projects,the aim is to enhance the standardization of performance management throughout the entire lifecycle of PPP projects and improve the quality of public services,ensuring that fiscal expenditure is cost-effective.
作者
王爱军
包金函
Wang Aijun;Bao Jinhan
出处
《财政科学》
CSSCI
2024年第8期154-160,共7页
Fiscal Science
关键词
教育类PPP项目
绩效管理
财政资金
Educational PPP Projects
Performance Management
Fiscal Funds