Lifelong learning is the core content of university education work in the new period, and it is also the basic task of education work in colleges and universities. The second classroom is a kind of organized and planned educational and practical activities aiming at cultivating students' extracurricular ability and comprehensive quality. In the context of the new era, emphasizing and strengthening the construction of the second classroom in colleges and universities is an inevitable requirement for improving the quality of ideological and political education in colleges and universities. At present, there are still some problems in the moral education of the second classroom in colleges and universities in China. In order to enhance the effect of moral education in the second classroom of colleges and universities in the context of the new era, it is necessary to make a clear target positioning of the moral education of the second classroom, improve the process between the second classroom and the first classroom, and establish a three-dimensional system of moral education in the second classroom, so as to enhance its infectious and persuasive power.

In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.

With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.