Evaluating the Private Finance Initiative in the National Health Service in the UK

Evaluating the Private Finance Initiative in the National Health Service in the UK
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评估英国国家卫生服务部门的私人融资计划

DOI:
10.1108/09513570310482309
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发表时间:
2003
期刊:
Accounting, Auditing & Accountability Journal
影响因子:
--
通讯作者:
R. Laughlin
R. Laughlin
中科院分区:
--
文献类型:
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作者:
J. Broadbent;J. Gill;R. Laughlin

文献摘要

被引文献

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本文旨在开发一个系统,用于判断英国国家医疗服务体系 (NHS) 的私人融资倡议 (PFI) 项目一旦投入运营后的优点和价值。这种担忧涉及到 PFI 是否可以被视为使用该术语的广泛定义提供长期“物有所值”(VFM)。本文并不试图进一步推动关注更广泛的宏观经济 VFM 论点的争论;相反,重点是在缺乏方向和清晰度的组织一级制定评价模型。虽然有许多 VFM 标准可用于指导是否应在决策前阶段实施 NHS 中的 PFI,但一旦做出决策,几乎没有项目后评估系统可以判断 VFM。人们很少考虑这些项目后评估系统的设计,更不用说这些系统如何运作的经验了。本文正在解决这些缺陷,但只是在建议项目后评估系统设计的意义上。这是从 PFI 预决策过程、一些 PFI 方案的项目后意图和评估理论中得出的。这与使用这样一个框架得出的判断无关,本文得出的结论需要一段时间才能得出。
This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen to provide long‐term “value for money” (VFM) using a broad definition of this term. This paper does not attempt to further the debate that has focussed on the broader macro economic VFM arguments; rather, the focus is upon developing a model for evaluation at the organisational level where there is a paucity of direction and clarity. Whilst there are many VFM criteria available to guide whether PFI in the NHS should be pursued at the pre‐decision stage, there is little in the way of post‐project evaluation systems to judge VFM once decisions have been taken. Little thought has been given to the design of these post‐project evaluation systems let alone the experiences of how such systems may operate. This paper is addressing these lacunae but only in the sense of suggesting a design for a system for post‐project evaluation. This is drawn from PFI pre‐decision processes, post‐project intentions of some PFI schemes and evaluation theory. It is not about the judgements that come from the use of such a framework which the paper conclude will take some time to be forthcoming.