Balanced Scorecard In Performance Evaluation Of PPP Projects Applied Research

After 2014,with the introduction of various government policies to encourage the use of the PPP model,domestic PPP projects have developed rapidly,but many problems have emerged in the development,especially the issue of project performance evaluation.For example,in the evaluation of PPP project performance,the evaluation elements are ambiguous,the index settings are not based on basic principles,the evaluation of the project is limited to a certain stage,and the full life cycle of the project is not considered.Based on this,this paper attempts to introduce a balanced scorecard to solve this problem.Firstly,this paper summarizes the current research status of PPP project performance evaluation in academia through literature research methods,including the factors that affect the performance of PPP projects,and the methods for constructing performance index systems.Secondly,this paper takes Jiangsu Province's first pastoral complex project performance evaluation implementation plan that uses the PPP model as the analysis object,and evaluates the plan from three perspectives: the elements of performance evaluation,the SMART principle of index selection,and the full life cycle of the PPP project.Thirdly,in view of the problems in the scheme,the balanced scorecard was introduced as an evaluation method through a comparative analysis method,and the applicability of this method in PPP project performance evaluation was discussed.A PPP project performance evaluation system based on the balanced scorecard was constructed.It includes three goals,four dimensions and five stages.Totaling 13 secondary indicators and 43 third-level indicators.Finally,this performance evaluation system is applied to A pastoral complex project to improve its scheme.The result of the analysis shows: To some extent,the performance evaluation method based on balanced scorecard can effectively solve the problems existing in the performance evaluation of A Project.Therefore,we can try to introduce this method in performance evaluation of PPP projects in the future,but we should pay attention to the following points: Rational selection and scientific determination of the scope of balanced scorecard;Adapt to local conditions and Properly improve the four dimensions of balanced scorecard;Multi-pronged measures and Flexible use of balanced scorecard evaluation methods;Comprehensive consideration and Trying to establish balanced scorecard operation guides.There are 6 figures,22 tables,62 references in the paper.