Management Of Budget New Angle Of College Accounting System

University budget management is not only the core aspect of the financial management of the university, but also the powerful guarantee of the rapid and healthy development of university teaching and scientific research. With rapid socio-economic development and deepening of education system and public finance reform in our country, the current university accounting system is not suitable for the need of the development, and therefore the university budget on the basis of this is seriously lagging behind in reforms. For this reason, the Ministry of Finance has issued "university accounting system"(draft). Accounting information provided by the new system is more comprehensive, objective and accurate. It is necessary to change the past thought of university budget management, re-plan university budget management and establish scientific and fine budget management mechanism.First, the thesis analyzes the problems of budget organization system, budget preparation, execution, control and evaluation in the university budget management, mainly focusing on their existing reasons from the perspective of financial accounting. Second, the thesis analyzes the impact on the budget management through the elaboration of the design concept of new university accounting system, and therefore puts forward the idea of strengthening budget management. Innovative budgeting method, enriching budgeting content, strengthening budget execution and control, and concentrating on budget assessment and evaluation are mainly discussed. University budget can function fully as leverage in significantly improving the university’s capacity of talents training, scientific research and social service.