基于虚拟现实技术的财务会计模拟实训系统研究  

Financial Accounting Simulation Training System Based on Virtual Reality Technology

作　　者：吴玫瑰 Wu Meigui(Zhangzhou Institute of Science and Engineering,Zhangzhou 363005,China)

机构地区：[1]漳州理工职业学院,漳州363005

出　　处：《成都航空职业技术学院学报》2024年第2期66-69,共4页Journal of Chengdu Aeronautic Polytechnic

基　　金：2021年度福建省中青年教师教育科研项目“VR技术在财会专业实践教学中的应用”(JAT210992)。

摘　　要：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。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.

关 键 词：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 

分 类 号：G434[文化科学—教育学]