摘要：基于财政部门PPP项目预算绩效管理角度，针对PPP项目合作期内各阶段预算绩效管理活动进行分析，阐述PPP项目实施全过程动态预算绩效管理的内容。在此基础上，根据绩效管理需求提出第三方专业咨询机构可以提供的咨询服务内容，协助各级财政部门确保PPP项目实际运行活动与预算绩效管理目标相契合。
关键词：PPP项目；绩效管理；预算绩效管理；全生命周期
Abstract：From the perspective of budget performance management of PPP projects in the financial department，this paper analyzes the budget performance management activities in different stages of PPP projects cooperation period，and elaborates the contents of dynamic budget performance management and supervision in the whole process of PPP projects implementation. Based on this，according to the requirements of performance management，puts forward the contents of consulting services provided by the third party professional consulting institutions，so as to assist all levels of financial departments to ensure that the actual operation activities of PPP projects match with the objectives of budget performance management.
Keywords：PPP project；performance management；budget performance management；full life-cycle
参考文献
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工程经济，2018（03）：23-30