Based on the new era, how to apply AI-driven technology to accounting major instruction in higher education institutions has become an urgent problem. According to the four principles of teaching system construction, this paper determines the overall structure and database of the accounting simulation practice instructional management platform, and completes the design of the teaching system with the support of related development software and hardware equipment. Through the teaching system performance test, to verify whether the system can run normally, and then the system formally put into the college financial accounting professional teaching, and set an experimental cohort and a control cohort; on this basis, questionnaires and independent samples t-tests were employed to investigate and evaluate the instructional effectiveness of the system. Under the traditional accounting teaching method, the students’ application ability, professional core literacy, learning interest, learning motivation enhancement effect is not significant, and its mean difference is 0.157, 0.176, 0.084, 0.112, while under the role of the teaching system in this paper, the mean difference of the four indexes is 1.047, 1.051, 0.883, 0.944, and it has a significant difference, which shows that this paper system has excellent teaching application value. This study advances the deeper fusion of artificial intelligence with accounting professional education and instruction, thereby nurturing accounting professionals capable of fulfilling the demands of the contemporary era.
