With the continuous development of social economy and the expansion of university scale, university management is facing increasingly severe financial challenges. Accounting budget management has become a crucial component of financial decision-making in colleges and universities. Accounting budget management, as a refined and scientific financial management tool, aims to effectively plan, execute and monitor financial activities of colleges and universities to ensure the optimal allocation of resources and improve the efficiency of financial operation. This paper aims to explore the micro measures and macro control of accounting budget management in universities in order to ensure financial stability and rational resource utilization. By integrating both micro and macro perspectives, this paper provides specific improvement measures to guide universities to achieve the goal of financial stability and optimized resource utilization.