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基于虚拟现实技术的财务会计模拟实训系统研究

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设计基于虚拟现实技术的财务会计模拟实训系统,旨在加强会计从业人员的执业能力.该系统利用3D扫描技术建立会计实训场景3D网格模型,并进行光影合成和纹理贴图处理;通过多细节层次模型与CPU优化技术结合,对3D情境进行细致设计;采用基于标签的资源推荐算法将财务报表、税务申报等个性化会计实训资源推荐给用户.实验结果表明,该系统能够使用户更直观地进行实践操作,并降低了三角形数量,具有较高的实训资源推荐精度和查全率.
Financial Accounting Simulation Training System Based on Virtual Reality Technology
Design of a virtual reality-based financial accounting simulation training system aimed at enhancing the practice of ac-counting practitioners.The system uses 3D scanning technology to build a 3D mesh model of the accounting training scene,performs light and shadow synthesis and texture mapping,and carefully designs the 3D context by combining the multi-detail hierarchical mod-el with CPU optimization technology.The system adopts a tag-based resource recommendation algorithm to recommend personalized accounting training resources such as financial statements and tax returns to users.Experimental results show that the system can en-able users to carry out practical operations more intuitively,reduce the number of triangles,and have high recommendation accuracy and search rate of practical training resources.

virtual reality technologyfinancial accountingtraining system3D modelresource rec-ommendation algorithm

吴玫瑰

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漳州理工职业学院,漳州 363005

虚拟现实技术 财务会计 实训系统 三维模型 多细节层次 资源推荐算法

福建省中青年教师教育科研项目(2021)

JAT210992

2024

成都航空职业技术学院学报
成都航空职业技术学院

成都航空职业技术学院学报

影响因子:0.357
ISSN:1671-4024
年,卷(期):2024.40(2)
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