Abstract: Local undergraduate colleges and universities are important forces in the field of higher education, under the background of the New Development Concept proposed by the central government and Business-Finance Integration proposed by the Ministry of Finance, “Innovation, Coordination, Green, Open, and Shared” development concepts bring new characteristics to local undergraduate colleges in their teaching businesses , and also bring new challenges to their related financial works, on this basis, this paper tries to establish such a relationship “Value goal-Input-Value realization", the fundamental purpose is ,under the guidance of the New Development Concep,by implementing business-finance Integration ,Local undergraduate colleges and universities can better achieve fundamental mission of fostering virtue.