Digital economy is profoundly changing the traditional economic form and business model, and becoming a new engine leading global economic growth. However, due to the unique attributes of digital economy, such as virtuality, ubiquity, high speed and cross-border, it brings many challenges to the existing statistical accounting system. This paper firstly analyses the impact of digital economy on the traditional GDP accounting system, and discusses the main problems faced by the digital economy accounting, including the vague definition of the object and scope of accounting, the inconsistency of statistical caliber and standards, and the difficulty of obtaining basic data. Secondly, this paper puts forward countermeasures and suggestions to promote the statistical accounting of digital economy from the aspects of improving the accounting theory, innovating the accounting method, reforming the statistical system and strengthening international cooperation. In addition, this paper also discusses the application prospects of emerging technologies such as big data and artificial intelligence in the measurement of digital economy, as well as the significance of digital economic accounting for the theoretical innovation and practical development of economic statistics. In the era of digital economy, accurate measurement of the scale, structure and effect of digital economy is of great value for grasping the development trend of the new economy, formulating industrial policies and promoting economic transformation and upgrading. Looking to the future, it is urgent to accelerate the construction of a scientific, standardized and internationally coordinated statistical index system for digital economy, so as to provide powerful statistical support and decision-making reference for the high-quality development of digital economy.