A Multimedia Teaching Resource Sharing System for Fiscal Taxation in Colleges and Universities Based on Internet of Things Technology

There is a phenomenon of uneven distribution of teaching resources in the current teaching resource library of finance and taxation majors in universities, resulting in a low utilization rate of resources. To this end, design a multimedia teaching resource sharing system for university finance and taxation based on Internet of Things technology. Based on ARM microprocessors to collect teaching resource data, design functional modules for the perception layer, network layer, and application layer to achieve the transmission, aggregation, management, and sharing of teaching resources, improve resource utilization efficiency, adopt distributed database technology to achieve distributed storage, backup, and recovery of data, ensure data consistency and integrity, and improve system scalability and reliability. The experimental results show that the proposed method can achieve a sharing frequency of up to 28 times and a throughput optimization ratio of over 5.5. This indicates that the designed resource sharing system has a larger coverage and stronger controllability, which can effectively improve the utilization of teaching resources.