With accounting internationalization speeding up,more and more people are ware of the importance of aceounting.On the foreland of development, accountants must strengthen own accomplishment, professional value in order to adapt to the development and changes of the surroundings and get to be outstanding accountants in new situation. From the view of combination of theory and practice. This article discusses the method and the way to cultivate on the base of comprehensive and systemic aralysis for the accounting professional ability.