Cluster analysis is the process of grouping similar data objects into multiple clusters. Through clustering, valuable knowledge and patterns can be extracted from a large amount of data, and software data can be processed efficiently. Mainly from the influence of intelligence on the accounting industry and vocational education, it further expounds the current situation and existing problems of practical teaching of accounting majors in secondary vocational schools under the background of the new era, and proposes effective reform measures for these problems. This paper studies the problems existing in the current accounting education model in colleges and universities under the background of "Internet + big data"; the training mode of accounting professionals in secondary vocational colleges should also be reformed and innovated according to the changes of the times, from the aspects of teaching content and methods. Carry out comprehensive reform and improvement, so as to supply more high-quality accounting talents for socialist construction.