In the United States and China, the accounting profession has always been a popular profession, with the development of the economy, the enterprise's need for accountants has increased dramatically since '04. Compared with other majors, the employment situation has been good. Accounting major is an applied discipline to study the collection, classification, synthesis, analysis and interpretation of financial activities and cost information based on the formation of information systems to assist in decision-making, in order to effectively manage the economy, it can be said that it is an integral part of the social disciplines, but also an important management discipline. The object of study of accounting is the movement of money. Accounting is the main unit of measurement of money, to improve economic efficiency as the main goal, the use of specialized methods of enterprises, institutions, institutions and other organizations of economic activities for comprehensive, integrated, continuous, systematic accounting and supervision, to provide accounting information, and with the increasing development of social and economic development, and gradually carry out the forecasting, decision-making, control and analysis of a kind of economic management activities, is an important part of economic management activities. It is an important part of economic management activities.