Abstract
P2M requests the knowledge of Project Finance Management. But this Management is one of the management for finance of the respective Project. The Management is not certain as the knowledge for finances of Program which is composed of plural projects, respective business which contains operational works and finances of enterprise's value innovation. And P2M is not clear in relation to Corporate Finance. Then I study the knowledge body of finance necessary to P2M. I can conclude that the knowledge of finance for future creation of value has common base in principle. In P2M we expect that knowledge of Project Finance Management can be innovated as the main knowledge body of finance. Some concrete idea of Education Program for Finance is expected in Human Resource Cultivation in P2M.