近年来,《ERP沙盘》课程由于其实用性强,被广泛运用到中职的教学当中。但随着教学改革的不断推进,不难发现,《ERP沙盘》课程在中职会计专业的教学中存在较为显著的问题。从企业运营流程与企业实际运营模式的差异;经营数据与会计实操脱节,沙盘经营数据与财务核算数据对接性不强;学生普遍存在职能分工不明确的问题进行分析,探讨了该问题的解决对策。 In recent years, “ERP sand table” because of its practicality, it is widely used in secondary vocational education. However, with the continuous advancement of teaching reform, it is not difficult to find that the “ERP sand table” curriculum has obvious problems in the teaching of secondary vocational accounting major. From the difference between the enterprise operation flow and the actual operation mode of the enterprise, the disagreement between the operation data and the accounting operation, the lack of connection between the operation data of the sand table and the financial accounting data, the common problem of the unclear division of functions of the students, and the solution of the problem Countermeasures.