近年来,中职学校会计专业打破了传统教学模式中方法单一、内容陈旧枯燥的教学形式。中职教师利用ERP沙盘来模拟课程,用体验式的教学手段,鼓励学生积极参与,使学生在岗位体验与角色扮演中完成由知识到技能的转化,弥补了目前中职会计实训教学中的薄弱环节,使枯燥的会计实践教学充满活力,有效地提升了会计实训教学的效率,提高了中职会计学生的职业能力与综合素质。一、构建ERP沙盘模拟实验,充分发挥学生主动性 In recent years, the accounting profession of secondary vocational school has broken the traditional teaching mode in a single method, the contents of obsolete teaching forms. Secondary vocational teachers to use ERP sand table to simulate curriculum, with experiential teaching methods to encourage students to actively participate in the experience and role play in the post to complete the conversion from knowledge to skills to make up for the current vocational accounting training teaching Weak links, so boring accounting practice teaching is full of vitality, effectively enhance the efficiency of accounting training teaching, improve vocational skills and overall quality of secondary accounting students. First, build ERP sand table simulation experiment, give full play to student initiative