Abstract: Based on the “Internet+”and the continuous optimization of industrial structure, it is of great practical significance for higher vocational college to construct a comprehensive training base with advanced concepts,comprehensive functions and scientific management. According to the problems of comprehensive training base, such as the backward construction concept, the unsound function and the unstandardized management of Accounting Specialty in higher vocational college, it puts forward the improvement path and specific construction measures to provide ideas and reference for the training base construction for related specialties.