CAJ | 학술논문

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。
문장분석목전경제관리과정교학설계중존재적문제，천술“인지、류정、풍험화개치창조”방진교학배경설계적내함화의의，구건“인지、류정공제、풍험관리、개치창조”사개능력층차적경제관리류전업실천과정체계（이회계전업위례），장경기성、합작성、방진성융입도교학설계중，사학생적조작능력、핵산능력、창신능력득도전면발전。
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.