Inadequate allocation of accounting education resources and uneven spatial distribution are the key issues affecting the high-quality development of accounting education, and the arrival of the era of intelligent technology provides ideas for the rational allocation of higher education resources and transformation and upgrading. This paper constructs a multi-objective planning model for accounting education resource allocation and explores the solution method based on the fuzzy particle swarm algorithm. Population initialization is achieved by combining input-output fuzzification processing and particle swarm optimization search in fuzzy control. Subsequently, the fitness of every particle is assessed. Next, according to the formula of PSO algorithm update iteration, the position and speed are updated, the optimal solution of itself and the optimal solution of the population are updated, and the optimization search is continuously iterated. After the model is put into use the institutions in the western region with low and lower levels of efficiency in the allocation of accounting education resources decreased by 7%, and all the regions with low levels of efficiency have decreased. The number of configuration rounds of this paper’s method is smaller than the number of rounds of configuration conflicts of the PCA method and SVM method, which indicates that this paper’s method has good performance and optimizes the allocation of accounting education resources, making accounting education develop in a balanced way.