摘要：站在财政部门PPP项目预算管理的角度，针对PPP项目合作期内各阶段预算管理活动进行分析和评估，研究PPP项目实施全过程预算管理和监督的意义、内容。在上述基础上，根据财政预算管理需求，提出第三方专业咨询机构可以提供的PPP项目财政预算管理咨询服务内容，协助各级财政部门对PPP项目实施活动和财政预算管理目标、要求相符程度进行监督和管理。
关键词：PPP项目；财政预算管理；全生命周期；咨询机构
Abstract：From the perspective of budget management of PPP project in the financial sector，this paper analyzes and evaluates the budget management activities in each stage of PPP project cooperation period，and studies the significance and contents of budget management and supervision in the whole process of PPP project implementation. On the basis of the above，according to the budget management requirements，puts forward the contents of PPP project budget management consulting services that provided by the third party professional consulting institutions，in order to assist the financial sector at all levels to meet the requirement of the supervision and management of PPP project implementation activities and budget management objectives.
Keywords：PPP project；budget management；full life-cycle；consulting institution
参考文献
[1] 刘飞，方静.PPP项目政府支出义务之我国政府预算管理制度小思[EB/OL].（2016-02-23）http：//www.allbrightlaw.com/info/8a83a78bedd54a05b39004ac9f95c37b.
建筑经济，2018（03）：28-34