With respect to dual simplex algorithm which is always a difficult part in teaching process, in this paper by discussion, we prove that the content of the column in simplex table should be considered as the checking number of the non-basic variable in dual problem correspondingly;and in the iterative process of dual simplex algorithm, the principle of confirming the entering variable and the leaving variable, which is the same as the iterative process of simplex algorithm. The conclusion is dual simplex algorithm in itself is simplex algorithm;it only needs rotate the simplex table 90° to deal with linear programming problem while using dual simplex algorithm.%针对运筹学教学难点--对偶单纯形法,通过讨论证明了单纯形表中的列可以视为对偶问题的非基变量的检验数,并讨论了在对偶单纯形法迭代过程中的进基变量与出基变量的确定原则亦如同在单纯形法迭代过程中进基变量与出基变量的确定原则,得出结论是对偶单纯形法本质上就是单纯形法,只是在运用对偶单纯形法解线性规划时需要将单纯形表旋转90°.
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