Performance Evaluation Of A Sewage Treatment PPP Project Based On Performance Prism Model

Under the new normal economic situation,our country pays more and more attention to environmental protection.In order to practise the development concept of "green water and green hills are Jinshan and Yinshan" put forward by General Secretary Xi,sewage treatment has become the focus of environmental protection.In view of the natural coincidence between sewage treatment project and PPP financing mode,with the strong support of various departments,sewage treatment has become the earliest introduction of PPP mode and the most mature field of development.Compared with the traditional financing mode of sewage treatment project,the stakeholders involved in the PPP mode are more complex,and the interests of multiple stakeholders are different.However,there is no applicable performance evaluation standard for sewage treatment PPP project at present,which leads to the multi-stakeholders often confront each other in order to maximize their own interests.Influencing the achievement of the overall project performance objectives.The performance prism model is a stakeholder-oriented performance evaluation model,which can effectively combine the characteristics of PPP projects.With the publication of seven draft consultation guidelines for the application of management accounting,such as "Guidelines for the Application of Management Accounting No.604-Performance Prism Model",issued by the Ministry of Finance in February 2018,the performance prism model has become a recognized management accounting tool in China.Based on the above background,this paper bases on the current situation of sewage treatment in China,combines the characteristics of PPP model,pays attention to stakeholder performance objectives,uses performance prism model to establish performance evaluation system,finds out the problems of the project,and promotes the healthy development of PPP model in the field of sewage treatment.This paper innovatively applies the performance prism model to the performance evaluation process of A sewage treatment PPP project by combining case analysis with theoretical research,overcomes the shortcomings of the original performance evaluation method,and elaborates in detail from the perspective of stakeholders.The performance evaluation research of A sewage treatment PPP project based on the performance prism model includes:(1)elucidation.This paper describes the necessity of introducing performance prism model into the performance evaluation of A sewage treatment PPP project;(2)putting forward the stakeholders and multi-performance objectives of A sewage treatment PPP project performance based on stakeholder-related ideas;(3)establishing the performance evaluation index system of A sewage treatment PPP project based on the performance prism model,which combines literature research method and KPI idea;(4)according to the method calculates the weight and evaluation results of the performance evaluation index of A sewage treatment PPP project,and constructs the performance evaluation system of A sewage treatment PPP project;(5)Analyses the performance evaluation results of PPP project,and finally points out the problems that should be paid attention to in the performance evaluation process of sewage treatment PPP project by performance prism model.By using performance prism model as performance evaluation method,we can achieve performance evaluation of key indicators including stakeholder satisfaction,stakeholder contribution,strategy,process and ability.We can combine multi-stakeholders' development goals in PPP projects,qualitative indicators and quantitative indicators,and give consideration to both process and results,which make up for the original.Independence of performance evaluation indicators.This will enrich the performance research methods of sewage treatment PPP projects,and start the PPP project performance evaluation research from the perspective of stakeholders will also open up a new field of PPP project performance research.