| 摘要 |
A method for teaching economics and related practices provides a "virtual enterprise" in which various economic transactions are made. Participants or "stakeholders" in the teaching session take roles of various corporate, government, and other officials, managers, and employees. Various transactions are defined, along with corresponding transaction cards according to the transaction table of a transaction sheet. The positions of the participants may also be shown on a portion of the transaction sheet, with a cash flow statement and balance sheet shown in another area of the transaction sheet. Transaction cards are drawn singly and corresponding transactions are entered in appropriate lines of the transaction table, monitoring system, balance sheet and corresponding profit and loss statement, and cash flow statement of the transaction sheet. The present teaching method emphasizes the giving and receiving of goods and/or services, and corresponding credits and debits, relating to the parties involved in all such business and economic transactions, and clearly indicates the responsibility and/or rights of each of the parties involved in a given transaction. The present teaching method is non-competitive, with no simulated currency being accrued by any of the participants, and no score being maintained for any of the participants. Rather, the present method tracks the interactions and results of transactions between participants, to show their effects. The present method is also adaptable to computerized operation. The participants may be physically separated and may participate using a computer network.
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