The implementation of the "One Belt, One Road" initiative has brought new opportunities for the economic development of various countries. Economic development cannot be separated from the development of enterprises. The development of enterprises is bound to be linked to accounting. As a result, the accounting industry has presented huge new opportunities for development. New requirements are put forward for the training of accounting talents. The "Belt and Road" internationalized accounting talents need to be cultivated in a comprehensive and compound direction. The training of accounting talents should be adjusted and reorganized from the three levels of knowledge structure, ability requirements and moral behavior standards. , Propose an accounting talent training framework that adapts to the "Belt and Road" initiative, and propose international accounting talent training suggestions from both college education and continuing education based on this framework, in order to form an international accounting talent training system to serve the "Belt and Road" initiative development of.