With the widespread application of big data technology across various industries, cultivating big data analysis capabilities in accounting-related majors has become a crucial direction in higher education. This study aims to explore the construction of a practical training base for big data analysis in accounting majors in the "intelligent" era. By analyzing the current application status of big data technology in the accounting field and combining it with educational and teaching needs, a systematic and scientific training base construction plan is proposed. The research results show that building a big data analysis training base can not only enhance students' data analysis capabilities and practical skills but also provide strong support for the teaching reform of accounting majors in colleges and universities.