Our country is entering a new stage of digital economy development, accounting should not only serve the new requirements of high-quality economic development, enterprise management upgrade, but also face the new challenges brought by intelligent digital technology. Accounting reform and development rely on the construction of high-level talents, undergraduate accounting talents is an important component, professional construction supports the improvement of accounting education quality. The transition trend of accounting profession is obvious, and the standard system, functional scope and technical application of accounting are constantly evolving around the deeper use of accounting information.