Abstract: August 2009, the ministry of finance accounting department revised thehigher school accounting system and collected widely opinion and suggestion of all parties. To accelerate the new system implemented, the ministry of financecultural department studied out the higher school financial system(drafts) in August of 2010 Year and drummed up the opinions and Suggestions innational higher education institutions, which means the new accounting system will be carried out. How to combine the present situation of collegedevelopment and offer a feasible proposal is be of great significance to implement the new system in future.