Influenced by the background of big data and the economic integration,the function of accounting industry has changed. In this paper,according to the changing characteristics of the accounting industry in the new era,the changing tendency of accounting work is summarized in three aspects: the management function,data analysis function and the internationalization operation ability. And the cultivation orientation of accounting professional ability training is proposed from three dimension for the high -quality accountancy personnel training system of China’s higher education,in order to provide relevant reference for the accounting professional training.