资金分类预算是通过对各项资金支出按项目、使用时间、金额是否固定进行分类,进一步细化资金预算管理的预算方式。本文通过分析资金分类预算产生的背景和模式,提出按轻重缓急加以调配资金并进行预算控制支付,达到按资金习性对付款内容进行细分,提升资金使用效益是资金分类预算的目的。 Funding classification budget is through the various expenditures by project, the use of time, the amount is fixed classification, to further refine the budget management budget. In this paper, we analyze the background and pattern of the budgeted funds, put forward the priority allocation of funds and budget control, according to the financial habits to subdivide the payment content, and improve the efficiency of the use of funds is the purpose of the funding budget.