The bilingual teaching of accounting courses is an obvious trend in universities. However, neither students nor teachers can accurately determine the key elements of bilingual teaching at present. Therefore, it is necessary to conduct in-depth research on the evaluation system of bilingual teaching in accounting courses. In this paper, we uses the AHP method to construct the evaluation index system of bilingual teaching in accounting courses, including 10 detailed indicators such as students' learning attitude and teaching ability. On this basis, the data is collected through questionnaires and processed with the help of YAAHP software. The final conclusion is as follows: the motivation of students' subjective learning must be activated first, and both the student's learning attitude and the teacher's teaching attitude are the most important factors related to the quality of teaching.