As colleges and universities are increasingly linked with the society, the previous "ivory tower" training mode can no longer meet the demand of social development and students' employment demand, and colleges and universities are increasingly become application-oriented, which is the inherent law of higher education and the inevitable result of colleges and universities' own choice. This paper analyzes the background of the transformation and development of colleges and universities, points out the problems existing in the cultivation of accounting talents, and puts forward the strategy of constructing the training mode of applied accounting talents.