Abstract: The nineteen major report of the party points out that the comprehensive budget management information system in the new era should put “comprehensive and transparent” into place, establish the standard of budget expenditure and performance target, establish the whole process performance management mechanism, and pay attention to the plan of capital use and the assessment of the progress of expenditure. Based on the basic information base and project base, colleges and universities build a new information system. The design mainly includes eight modules, such as basic information management, process allocation management, role authorization, project declaration, funds use, funds transfer, non school budget management and statistical inquiry. In the process of construction, we should also pay attention to full investigation, multi party communication, clear division of labor, emphasis on training, and do a good job in the specific work of system construction.

Key words: New era, colleges and universities, comprehensive budget, information system, system construction