With the Internet Plus environment supported by cloud computing and big data, the operation and development of China’s economy present the new normal with characteristics on three aspects: speed, structure and driving force. Based on the connection among economy development,the demand for accounting talents, and the accounting education, the economy new normal is demanding higher accounting education to match such new situation. The characteristic of economy new normal determines the requirements for accounting talents’ ability, the transformation direction and approaches of higher accounting education, and further determines the new training objective, educational content system and teaching methods of higher accounting education. For the innovative and environment harmonious features of economy new normal, the higher accounting education serving it should be emphasis on the training of management accounting and environment accounting personnel.%在云计算、大数据支持的“互联网+”环境下，我国经济运行与发展的新常态在速度、结构及驱动力三方面呈现出新特征。基于经济发展与会计人才需求、会计教育的关联性，新常态经济要求会计高等教育的变革与之相匹配。经济新常态的特征决定了对会计人才能力素质的要求，也决定了会计高等教育变革的方向与途径，并进一步决定了会计高等教育的人才培养目标、教学内容体系及教学方式。基于新常态经济的创新性以及与环境相和谐的特质，适应并服务于新常态经济的会计高等教育应侧重于管理会计人才和环境会计人才的培养。
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