With the development of economic globalization, and the continuous upgrade and innovation of the development of modern enterprise. The training quality and training specifications of high level accounting personnel are confronting new and higher requirements. This paper studies the characteristics and development evolution of postgraduate accounting education in America, including the basic models, training objectives, training methods, curriculum and other aspects, and conducted a comparative analysis with China's accounting postgraduate education. Expecting to provide a reference for the cultivation of postgraduate accounting education in our country.