| During the "13th Five-Year Plan" period,the state has issued relevant policies and regulations to clarify the importance and necessity of a series of environmental protection issues that need to be addressed,such as source reduction and separate collection of domestic waste,promoting integrated urban and rural sanitation management,improving operational supervision and financial security,and construction of comprehensive urban waste treatment facilities.The "14th Five-Year Plan" has set higher requirements for the continued construction of "Beautiful China".To improve the harmless treatment,resource utilization and industrialization of waste,a single local financial investment to build and operate a comprehensive waste treatment project will put enormous pressure on local finances.The introduction of PPP model has become an effective way for the government to build comprehensive waste treatment projects and solve the problems of large investment scale and long capital recovery period.This paper focuses on two key steps of value-for-money evaluation of PPP projects: "qualitative evaluation" and "quantitative evaluation",based on the "Guidelines for Value-for-money Evaluation of PPP Projects" issued by the Ministry of Finance,and the characteristics of comprehensive waste treatment projects.The study and model construction of value-for-money of PPP projects are based on two key steps of PPP project value-for-money evaluation: "qualitative evaluation" and "quantitative evaluation.Firstly,for the "qualitative evaluation of value for money",through combing and analyzing the research results of qualitative evaluation of value for money of PPP projects at home and abroad and the document "Guidelines for Evaluation of Value for Money of PPP Projects" issued by the Ministry of Finance of China,and taking into account the actual characteristics of comprehensive waste treatment projects,six basic evaluation indexes and three additional indexes and index weights of qualitative evaluation of value for money were determined.The six basic evaluation indexes and three additional indexes and their weights were defined,and the reference standards for scoring each index were clarified,and the expert scoring table for qualitative analysis of value-for-money of comprehensive waste treatment PPP projects was compiled and formed,and the qualitative evaluation model of comprehensive waste treatment PPP projects was established.Secondly,for the "quantitative evaluation of value for money",the key indicators in the quantitative evaluation,namely risk quantification and discount rate determination,are improved.In the risk quantification,on the one hand,the improved gray correlation method combines the subjective and objective weighting methods to determine the loss weight of each risk component;on the other hand,the probability of occurrence of each risk is estimated by the set-value statistical method,and the feasibility analysis of the expert estimation results is conducted to enhance the accuracy of the probability of occurrence of risk.In the determination of the discount rate,two types of discount rate calculation methods are systematically analyzed to determine whether to consider the risk return or not.Then,on the basis of the "Public Sector Reference Criteria(PSC)evaluation method",which is commonly used at home and abroad for the quantitative evaluation of the value-for-money of PPP projects,a quantitative evaluation model of the value-for-money of waste treatment PPP projects was analyzed and constructed by combining the characteristics of waste treatment projects.It is of certain theoretical value to perfect and improve the present value for money evaluation model of comprehensive waste disposal project.At the same time,it can provide some theoretical reference for the objective,scientific and accurate evaluation of the value for money of other similar projects.Finally,the qualitative and quantitative value-for-money evaluation models of the comprehensive waste treatment project in L city are used as a case study to conduct a comprehensive,systematic,scientific and reasonable value-for-money evaluation of the project,providing a scientific and accurate basis for governmental decision-making,and verifying the scientificity,feasibility and practicality of the comprehensive evaluation model in the value-for-money evaluation of the comprehensive waste treatment project.It will help to improve the existing value-for-money evaluation model of the comprehensive waste treatment project and has great guiding significance and application value for the investment decisions of comprehensive treatment PPP projects in other urban environmental protection fields,especially the investment decisions of municipal waste treatment projects. |
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