太原市垃圾处理PPP项目物有所值定量评价优化研究  

Study on quantitative evaluation optimization ofValue-for-Money of garbage disposal PPP Project in Taiyuan

作　　者：常京萍[1] 檀丽娜 郭淑娟[1] CHANG Jingping;TAN Lina;GUO Shujuan(School of Economics and Management,Taiyuan University of Technology,Taiyuan 030024,China;Taiyuan Office,Beijing Dayue Consulting Limited Liability Company,Taiyuan 030001,China)

机构地区：[1]太原理工大学经济管理学院,山西太原030024 [2]北京大岳咨询有限责任公司太原办事处,山西太原030001

出　　处：《再生资源与循环经济》2024年第5期15-21,共7页Recyclable Resources and Circular Economy

基　　金：山西省回国留学人员科研资助项目“风险视角下山西省环保公共服务PPP项目物有所值定量评价研究”(HGKY2019033);山西省研究生教育改革研究课题“基于网络团队的非全日制会计专硕(MPAcc)学位论文培养与导师科研双赢模式创新”(2019JG072)。

摘　　要：以太原市垃圾处理PPP项目为研究对象,对物有所值定量评价方法进行优化。折现率方面,选择资本资产定价模型,计算体现行业特色的基础折现率,考虑通货膨胀因素,采用时间序列分析加以修正;风险分担方面,采用ANP——模糊综合评价法计算共担风险因素的政府和项目公司分担比例;风险量化方面,运用梯形模糊层次法确定风险损失权重,运用集值统计法确定风险发生概率。Taking the garbage disposal PPP project in Taiyuan as the research object,the quantitative evaluation method of value-for-money was optimized.In terms of discount rate,the capital asset pricing model is chosen to calculate the basic discount rate which reflects the industry characteristics,the time series analysis was used to revise it considering the inflation factor.In terms of risk sharing,ANP-fuzzy comprehensive evaluation method was used to calculate the proportion of government and project company sharing risk factors.In terms of risk quantification,the trapezoidal fuzzy hierarchy method was used to determine the weight of risk loss,and the set-value statistics method was used to determine the probability of risk occurrence.

关 键 词：垃圾处理PPP项目 物有所值定量评价 折现率 风险分担 风险量化 

分 类 号：F230[经济管理—会计学] X799.3[经济管理—国民经济]