This paper analyzes the practical dilemmas of the internship assessment system in universities, including unclear internship assessment goals, lack of transparency in the internship assessment process, lack of process records in internship assessment, inefficient and cumbersome collation of internship assessment data, etc. "Interactive and interactive" internship evaluation system can effectively solve these problems. The practice of accounting major has the characteristics of regional decentralization and strong skills. With the help of mobile intelligence technology, the diversity of internship assessment contents, the rationality of internship assessment standards and the diversity of assessment methods can be realized, and the purpose of practical knowledge construction can be achieved in thinking, cooperation, learning and exchange.