In today’s society, China’s social market continues to develop, which has caused the whole society to attach great importance to the professional ethics of Chinese citizens and put forward new requirements and expectations for it. This paper aims to research and discuss the diversified integration and integrated application of ideological and political teaching resources based on artificial intelligence model algorithms. This paper first analyzes and discusses the feasibility of the integration and application of moral education resources in ideological and political textbooks. Political classrooms provide favorable support for the integration and application of moral education resources, and political classrooms have become a practical carrier for the integration and application of moral education resources. And then it introduces the artificial intelligence model algorithm-artificial neural network algorithm. Artificial intelligence is a new intelligent machine that can make intelligent responses similar to human actions according to human actions. Finally, it studies the use of social teaching resources for ideological and political education in city A and conducts a comprehensive analysis on the integration and utilization of moral education teaching resources for ideological and political courses in colleges and universities. In the survey of “Whether the introduction of local social resources in the political class of city A is helpful to students’ learning,” 84 teachers thought it was very helpful, 12 teachers thought it was helpful, and only 3 teachers thought it was not helpful. It can be found that most teachers think that it is helpful for students to introduce social resources in political lessons. At the same time, in order to better improve the reliability and validity of moral resources and to internalize social moral norms into students’ hearts, it is only by combining moral resources with students’ moral growth.

The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of generally small in the size of company and low in the salary of employees in Chinese agent bookkeeping companies. Such characteristic results in a series of problems including negative work attitude of employees in the development process, which seriously limit the development of Chinese agent bookkeeping companies. However, issues occurred in the development of agent bookkeeping, such as negative employee attitudes, which severely hampered the growth of Chinese agent bookkeeping companies. Therefore, a model of three dimensions of work attitude has been set up in this paper to demonstrate the working attitude of the staff of the agent bookkeeping companies in China’s Guangdong-Hong Kong-Macao Greater Bay Area, including emotional dimension, behavioral dimension, and cognitive dimension which consists of eight factors: work environment, career satisfaction, interpersonal relationship, role engagement, work vitality, responsibility attitude, emotional identity, and retention attitude. The result indicates that (1) female employees outnumber male ones in agent bookkeeping companies, (2) most employees have a low sense of belonging to the company, (3) limited career development affects employees’ enthusiasm for work, (4) work attitudes are influenced by mediocre work performance among employees with a graduate degree or higher.