Seeing that enterprises in 58 cities are recruiting accountants, will it be better to apply for jobs in big enterprises?

Still depends on the enterprise. Some enterprises will recruit interns or inexperienced novices. When you watch in 58 cities, you can look at their detailed job profiles, or directly launch an interview online and chat directly with HR to see if their work really suits you. If you are not sure about your job, it is not bad to start from the internship stage, and then grow up slowly.