认知、流程、风险和价值创造——论经济管理教学中的企业仿真环境设计

摘要

文章分析目前经济管理课程教学设计中存在的问题，阐述“认知、流程、风险和价值创造”仿真教学环境设计的内涵和意义，构建“认知、流程控制、风险管理、价值创造”四个能力层次的经济管理类专业实践课程体系（以会计专业为例），将竞技性、合作性、仿真性融入到教学设计中，使学生的操作能力、核算能力、创新能力得到全面发展。%The paper analyzes the problems of current teaching in economic management, elaborating the oormotation and significance of the four procedures： cognition, procedures risk and value creation in simulation teaching environmental design. Then it aims to construct the practical curriculum system of eoonomic management based on the four - ability levels： cognition, process control, risk management, value creation （taking accounting for example）, which the teaching methods of competition, cooperation and simulation will be put into to achieve the students＇ all - round developments in the abilities of operation, accounting and innovation.