Research on the Construction of Open Educational Resources for Accounting Majors in Universities Based on Cloud Platforms

This article proposes an open and flexible teaching resource management platform for finance and accounting majors in universities, which integrates functions such as resource management, online learning, interactive communication, and collaborative teaching. This system can achieve up to 5000 simultaneous accesses, ensuring effective resource sharing and activity. The research results show that with the support of this platform, the average score of basic knowledge for college students has increased by 7.4 points, professional knowledge by 9.7 points, application skills by 10.6 points, comprehensive abilities by 11.2 points, homework submission rate by 95.6%, and online interaction ratio by 90.3%. The establishment of this cloud platform has effectively improved the efficiency of classroom teaching and promoted students' active participation.