With the automation of all accounting process, intelligent decision making, and accounting service sharing, accounting basic work flow will be more professional on one hand, on the other hand, a large number of procedural accounting basic work will be replaced by accounting information system, which leads to the transformation of the accounting personnel, that is, from the fecundation, procedure, repeatability of accounting work, to more valuable and more professional judgment, based on large data analysis and data mining such as accounting management [3]. With the ascension of information and personnel costs, coupled with the rise of big data, such as financial Sharedservices center, it is very likely to reduce the number of accounting personnel; maybe most of the basic accounting personnel will face a similar fate with dinosaurs. With the continuous development of science and technology, artificial intelligence is gradually replacing some part of the accounting personnel; in this case, the enterprises willgradually reduce the demand for accounting personnel in the accounting department, making the accounting personnel face the crisis of elimination.