一、虚拟公司项目虚拟公司起源于20世纪50年代的德国。它是指将人为创造的经济活动仿真模拟环境,作为经济类专业的实践教学场所和组织形式。根据产品和服务项目的不同定位,学生在此可以进行营销、财务、金融、贸易等业务过程的模拟活动。除产品是虚拟的并且不发生实体位移外,其他如票据、账册、操作方式、核算办法等均按照现实经济活动中通行的做法设计和运作。由此可见,虚拟公司也可理解为一种实践教学方法。 First, the virtual company project Virtual company originated in Germany in the 1950s. It refers to the artificially created simulation of economic activities simulation environment, as an economic practice of teaching places and organizational forms. Depending on the product and service project, students can mimic business processes such as marketing, finance, finance and trading. Except that the products are virtual and do not undergo physical displacement, other instruments, such as notes, books, operating methods and accounting methods, are designed and operated in accordance with the practices prevailing in real economic activities. This shows that virtual companies can also be understood as a practical teaching method.