Abstract: A competence framework for accounting professionals is constructed based on the existing research and the characteristics of high-quality and compound accounting talents in the digital economy era The framework is supported by professional ethics and values, and it includes four abilities of professional knowledge and skills, behavioral skills, strategic and business vision, leadership and influence Also, based on the status quo of accounting education, a cultivating path for accounting talents is put forward from the five dimensions of diversified curriculum system, multi-dimensional practice platform, research-oriented teaching, innovative campus culture and comprehensive quality assessment

Key words: digital economy era, accounting, competency framework, talent cultivating path