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With the impact of the development of artificial intelligence on the accounting industry, the society puts forward new requirements for the professional quality of accountants, especially the communication ability. This change leads to the communication ability of accounting students can not meet the changing needs of social development. In order to study this difference, this paper, in the form of Web information analysis and questionnaire survey, analyse the problems existing in the cultivation of communication ability of college students majoring in accounting in the era of artificial intelligence from three aspects - market demand, talent cultivation and cultivation subject, and puts forward some targeted suggestions on the curriculum and teaching content of colleges and universities according to the industry and market demand, so as to cultivate the students’ communication ability Cultivate modern accounting professionals to meet the needs of the market.