Under the guidance of the general direction of national policies, from the existing school-enterprise cooperation mode, with the integration of "1+X" certificate system, the overall linkage between schools and enterprises has formed, leading application-oriented undergraduate universities and related enterprises to a new peak of cooperative education mechanism. This paper focuses on the current situation of "1+X" certificate system, the internal relationship between accounting and "1+X" certificate system, and the cooperation mechanism between applied undergraduate universities and related enterprises.