Abstract: As a common and special economic business in colleges and universities, the accounting treatment of temporary payment has always been controversial. According to the relevant regulations of the government accounting system, combined with the actual financial work of colleges and universities, taking the economic business of temporary payment (social security loan) as an example, it compares the accounting treatment methods of the two cases of temporary budget accounting entry and budget accounting entry of loan. It also sums up experience of the budget accounting entry of loan and the write-off treatment of “deal with worker pay” “other payables” subjects in advance. It is hoped that colleges and universities can reach consensus on some common economic business accounting treatment, so as to promote the standardization and scientization of accounting system, standardize the temporary payment management in colleges and universities. It is also convenient for the financial department to guide and supervise the financial management of colleges and universities in a better way.