Under the background of deepening education reform and the rapid rise of digital economy, the supply service system of teaching resources for accounting majors in colleges and universities is difficult to meet the needs of accounting professionals training in the new period. In this regard, this paper takes the accounting major in colleges and universities as the research object, and according to the current situation of network teaching mode and digital teaching resources, puts forward the construction scheme of three-dimensional teaching network resource platform, which provides reference for the innovation of teaching ecology of accounting major. The platform takes big data technology as the core, uses Hadoop cluster to complete the distributed storage and management of teaching resources, cooperates with Lucene algorithm tools to complete the design and development of search engines, and integrates Web2.0 technology to form standard network applications. After the completion of the platform construction, the simulation test results show that the platform effectively solves the problems of integration, circulation, application and management of teaching resources, improves the utilization efficiency of teaching resources, and optimizes the teaching process, thus making a beneficial attempt for the construction of smart campus in universities under the big data environment.