Abstract: With the deepening of China's educational system and financial system reform, the current government accounting system is difficult to meet the needs of college reform and connotation development, so it is imperative to accelerate the reform of government accounting system. The government accounting system reform adopts dual system, double foundation, double report accounting mode, and puts emphasis on to practicality, and integrates infrastructure accounting with the financial large accounts, accounting personnel are required to learn to grasp the rules of parallel accounting, enhance professional judgment ability, accounting statements disclosed more complete and accurate information. It is significant to improve the comparability of accounting information by fully accounting teaching cost, establishing full-caliber budget, implementing sunshine finance, preventing financial risk and unifying accounting caliber. In order to ensure the smooth transition of the accounting work in colleges and universities, we should strengthen the system publicity and training, learn from the experience of pilot colleges and universities, set up the leading group of reform convergence, upgrade the supporting information system, and prepare the data and materials before the reform.