Abstract: The slogan of "mass entrepreneurship and innovation" has injected new activities into the high-quality development of China's economy, and a large number of small and medium-sized enterprises have also ushered in new development opportunities. With the continuous development of small and medium-sized enterprises, the demand for agent bookkeeping is also increasing, which has virtually promoted the rapid development of China's agent bookkeeping industry. This paper takes college students' simulated operation of agent bookkeeping company as the breakthrough point, based on the operation status of agent bookkeeping company in Ningxia, combined with the problems existing in the agent bookkeeping industry, on this basis, it puts forward the innovation and development path of agent bookkeeping company under the background of mobile Internet, hoping to expand the depth of the second classroom for accounting majors, and at the same time, it can also serve as the agent bookkeeping bank in China The standardized development of the industry provides new reference ideas.

Key words: Bookkeeping agency, Accounting major, Mobile internet