Research On The Performance Evaluation Method Of PPP Project Financial Expenditure

The promotion of PPP mode fiscal expenditure performance evaluation is of great significance for serving people,building service-oriented government,resolving local government debt pressure,building modern financial system and improving national governance capacity.The performance evaluation of PPP project financial expenditure mainly involves the theory of public goods,stakeholder theory and principal-agent theory.Fiscal expenditure performance evaluation index system of PPP project is one of the key research and innovation of this paper summarizes the factors influencing the PPP project financial expenditure performance evaluation mainly includes the sustainability of government finance and the company's financial situation,the main stakeholders,and the project risk identification and sharing.The key point and innovation point of this index system is the weight between four dimensions and different indicators,so it is impossible to unify the performance evaluation standard of PPP project's fiscal expenditure.By introducing the analytic hierarchy process and setting up the "floating weight" and carrying out corresponding consistency check,we can ensure that the setting of weights is more hierarchical and systematic,ensuring the scientificity of data processing and ensuring the biased evaluation results caused by effective extreme value.The focus of the index system and the three-innovation point are the simplification of index scoring and the identification of data processing.The qualitative description is transformed into quantitative analysis in order to obtain quantitative data and better reflect the benefit and effect of the project.The simulation results from the case analysis,the four aspects of index,government and social capital are more concerned about the risk of the project itself and the economic environment,which is also consistent with the reality of our country;the stakeholders dimension as well as fiscal and financial dimension,financial security is crucial to the success of the project;sustainable development dimension PPP can protect the human project and experience,the social benefit can also be the location of the project has created great value,.The final A project score is 85.0087,which can well reflect the construction and application of the A project.Finally,for the promotion of PPP project financial expenditure performance evaluation put forward the corresponding policy recommendations,the PPP project financial support performance evaluation is very high requirements for the evaluation of the professional staff,need evaluation personnel continue to learn relevant knowledge,enhance the effect of fiscal expenditure performance evaluation of PPP project for professional judgment.Academics and practitioners should be invited to have the PPP project rich theoretical research and practical experience,as well as a professional member who has some research on the performance evaluation of fiscal expenditure as the basic member of the expert base.We should actively establish the information database of PPP project fiscal expenditure performance evaluation,in order to make full use of existing resources and provide strategic information in a timely manner,so as to promote the PPP project to achieve "win-win" results.