At present, there are many theoretical studies on the macroeconomic conditions of launching stock index futures in China, but there is not enough research on the micro-basic conditions of launching stock index futures. However, once China introduces stock index futures, it will inevitably involve a lot of accounting business in stock index futures trading. Whether the accounting subjects who participate in the economic activities of stock index futures trading in the future are fully prepared for accounting business will directly affect the stability of the micro-foundation of stock index futures market, and even further affect the stability of China's entire financial market.