摘要
文章首先对物有所值定量分析本质进行了探索研究,然后通过国家公布的污水处理、公路、垃圾处理等PPP示范项目的物有所值指数数据测算得出各项目物有所值指数适宜的范围,最后以餐厨垃圾项目物有所值定量分析为例研究得出:PSC值与PPPs值基于同一时间节点,即所有各年的一切费用均使用统一折现率折现到项目初始时的净现值时进行比较才更具有科学性。
This paper first explores the essence of value for money with quantitative analysis,and then calculates the appropriate range of value for money index through the value for money index data of PPP demonstration projects,such as sewage treatment,highway and waste treatment published by the state.Finally,taking the value for money quantitative analysis of food waste project as an example,it concludes that the PSC value and PPPs value are based on the same time node.That is to say,it is more scientific to compare all costs in each year when they are discounted to the NPV at the beginning of the project by using the unified discount rate.
作者
张逸飞
ZHANG Yi-fei(Anhui Audit College,Hefei 230601,China)
出处
《哈尔滨学院学报》
2021年第7期35-39,共5页
Journal of Harbin University
基金
2017年安徽省高校自然科学研究项目,项目编号:KJ2017A867
2020年安徽省质量工程项目,项目编号:2020zyq32
2019年安徽审计职业学院院级教科研项目,项目编号:2019sjgzzy001。
关键词
PPP
物有所值
定量分析
PPP
value for money
quantitative analysis
作者简介
张逸飞(1982-),女,安徽临泉人,讲师,硕士,主要从事工程管理、工程造价研究。