Type II fuzzy set can innovate the accounting method of infrastructure consolidation and integration work. Based on this, this paper constructs a new and feasible accounting system for the integration of government accounting systems and university infrastructure. The specific application is that any point on the financial subordination domain and its corresponding subordination interval constitutes a type two fuzzy set, and the fuzzy set is used as the object for modeling. Using the interval type-two fuzzy set for word calculation, the result of the calculation is output by the decoder and sorted, and the value of the accounting account amount can be derived. The mutual subset measure between the input interval type II fuzzy set and the rule antecedent interval type II fuzzy set is used to check the accounting bills of the rule activation interval and to verify the performance of its use in the capital consolidation work of S universities. The experimental results show that after transferring the balance of $4,982,600 for prepaid construction and $4,956,200 for prepaid provisioning to the prepaid account on the basis of ensuring the consistency of the output KM algorithm, the balance of the account becomes $9,938,800. This result shows that the type II fuzzy set saves 42% of the arithmetic cost for this transfer of university infrastructure accounts, and contributes to the realization of the government accounting system reform and the improvement of financial management of the integration of university infrastructure accounts.