Research on Reconstruction of Practical Training System of Big Data and Accounting Professional Group Based on Virtual Simulation Technology

This paper combines the synergistic development logic of the accounting professional group, modeling the virtual simulation accounting professional group practical training scene through 3DMAX software, followed by particle swarm algorithms for scheduling the practical training resources, accountants into the virtual workplace roles through the system guidelines to complete the practical training tasks, and solving the target position so as to realize the human-computer interaction. The results of the application of the practical training system in actual teaching show that the unemployment of accounting practitioners in 2023 is as high as 12.71%, and the high unemployment rate pushes the accounting profession to reform in the direction of virtual simulation and real training. In four system delay experiments, the practical training system generally has shorter delays and better performance compared to the traditional method. The virtual simulation training system has a significant effect on the student’s academic performance, especially the practical performance, learning attitude, and accounting literacy (Sig<0.05), and improves the theoretical knowledge and practical hands-on ability to account majors.60.7%-66.94% of the students are satisfied with the virtual simulation training system. The practical training system in this paper has obvious advantages, as shown.