Font Size: a A A

Research On The Evaluation And Optimization Of The Value For Money Of PPP Project Of "Combination Of Medical Care And Pension"

Posted on:2021-06-20Degree:MasterType:Thesis
Country:ChinaCandidate:Z H FengFull Text:PDF
GTID:2506306029998609Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the increasingly prominent problem of population aging,the multi-level and diversified pension needs have attracted attention.In order to meet the growing demand of pension institution construction,the pension field has also begun to try government enterprise cooperation,introducing social capital to participate in the construction of pension institutions,namely PPP mode.PPP mode has the advantages of high economic efficiency and risk dispersion,but not all projects are suitable for adoption.It is necessary to conduct value for money evaluation(hereinafter referred to as VFM)before project identification to determine whether PPP mode is superior to traditional construction mode.Although China issued a guidance document on value for money evaluation in 2016,the evaluation indicators in the guidance did not make clear provisions according to the characteristics of different industries,and the domestic PPP project value for money evaluation is still in the "exploration" stage.Especially for the "combination of medical and nursing" elderly care service projects,it is found that there are some problems such as imperfect qualitative evaluation index setting,unclear weight determination method and subjective factors in the evaluation.How to optimize the value for money evaluation model is an urgent problem to be solved in the construction and development of the "combination of medical and nursing" pension service project.This paper reviews the relevant research and development status of PPP model and its value for money evaluation at home and abroad,and optimizes the evaluation system with the characteristics of "combination of medical and nursing" pension service industry,such as strong professionalism,high innovation,significant social benefits,and strong industry demonstration.The index system of qualitative evaluation is rebuilt,the secondary index is subdivided on the current basis,the tertiary index is set,and the weight of the index is determined by AHP.In the quantitative evaluation,the discount rate,construction cost,reasonable profit rate and other hypothetical factors are analyzed to determine the key influencing factors.Finally,taking the "combination of medical care and nursing" pension project in Penglai City as an example,the data obtained from the optimized evaluation system and the current evaluation system are comprehensively analyzed.The comprehensive system is more complete than before and can reflect thereal situation better.The results of this study can provide reference for the revision of the value for money evaluation system of the "combination of medical care and pension" pension service project in China.
Keywords/Search Tags:PPP model, value for money evaluation, AHP
PDF Full Text Request
Related items