要想实现预算制度改革步伐不断推进,资金管理强化必不可少,是一种有效的财务管理方式,同时,也是部门财务预算管理的保障。针对文章课题,文章主要从资金管理和预算执行相结合模式存在的问题入手,发现预算管理才是高校财务管理工作的中心,从而制定与之相适应的资金管理模式。 In order to continuously push forward the reform of the budget system, the strengthening of capital management is essential and an effective way of financial management. At the same time, it is also the guarantee of departmental financial budget management. According to the topic of the essay, the article mainly starts with the problems existing in the combination mode of fund management and budget execution, and finds out that budget management is the center of financial management in colleges and universities, so as to formulate corresponding fund management mode.