The Application of Balanced Score Card in PPP Project

摘要

As a new type of financing model of project, PPP project has developed rapidly in recent years, which is mostly used in the field of infrastructure construction. The aim of this study is to build a system of balanced score card for evaluating the performance of PPP project. The paper lays particular emphasis on the selecting of indicators in the process of evaluating. Based on the strategic objectives of the PPP project, we build a balanced scorecard system from the four dimensions of finance, customer, internal process, learning and growth with relatively independent third party as the evaluation subject and sets the evaluation index. The balanced scorecard system we build takes financial and non-financial elements into consideration and carries out a comprehensive evaluation of benefits from the perspective of the project as a whole to promote the improvement of the performance level of PPP projects in the implementation process.