Abstract:The construction of evaluation index system on accountants’ capacity promotes the improvement of accountants training model and ability examining mode. It makes further education system completing and brings up good accountants’ values. The construction of evaluation index system needs importance, synthesis, effectiveness, people - oriented and covers person special character principle. The accountants’ capacity through six primary indexes are evaluated, such as special characters, professional knowledge, occupational knowledge, professional skills, occupational techniques and occupational values.