Research on the Credit Banking System of the '1+X' Certificate System in Big Data and Accounting Majors

Abstract

This article elaborates on the integration of big data technology with the "1+X" certificate system in the field of accounting, through the establishment of a data-driven credit banking management platform. This platform enables students to independently and flexibly accumulate and convert credits in their areas of interest, facilitating alignment between accounting education and industry demands, and nurturing versatile accounting professionals. Firstly, it analyzes the challenges currently faced by the accounting profession and highlights the necessity of integrating big data and the "1+X" certificate system with the credit banking system. Secondly, it outlines the technical framework of a data-driven credit banking system, encompassing data collection, data processing, data analysis, and data service modules. Finally, it discusses the operational mechanisms of the big data credit banking system, including certificate establishment, credit assessment, credit accumulation and conversion, and incentive-constraint mechanisms, providing a theoretical foundation for reforms in the accounting field.