Research on the Construction Path of the Practical Teaching Resource Database for Accounting Major Driven by Artificial Intelligence

The digital economy and artificial intelligence technologies drive the digital-intelligent transformation of the accounting industry, putting forward new requirements for the cultivation of digital-intelligent talents for accounting majors. As the core carrier of practical teaching, the intelligent construction of the practical teaching resource database has become the key to talent cultivation. From the perspective of artificial intelligence drive, this paper explores the construction path of the practical teaching resource database for accounting majors. By sorting out the current situation of resource database construction, it analyzes the core problems in four aspects: resource supply, technology application, construction mode and implementation, and clarifies the development opportunities such as technology and policies as well as multiple practical challenges. The study establishes five construction principles including practicality and intelligence, builds the core framework of "One Core, Four Modules, Three Supports" and a four-dimensional operation mode, designs a phased implementation path of "Pre-preparation - Mid-construction - Later Promotion and Operation & Maintenance", and builds an all-round guarantee mechanism from six dimensions including policies, technology and teaching staff. The models and paths constructed in this study provide practical references for universities to build digital-intelligent practical teaching resource databases, help cultivate digital-intelligent interdisciplinary accounting talents, and promote the digital transformation of the accounting industry.