The form of sand table simulation is that a space that can accommodate about 60 people is generally needed, and six groups of operation desks are surrounded by round tables. Each group is assigned 8- 10 people and given different management roles. Through the sand table and related teaching AIDS such as simulated currency, the business confrontation of six companies in fiscal year 4-5 was simulated. (Divide into at least 4 groups with at least 7 people in each group). Generally, it lasts for 2-3 days. During several days of simulation training, students can experience various typical problems that often appear in enterprise management through business confrontation in the simulation environment, and realize the surprise when they get business performance and the pain when they fail. At the beginning of the confrontation, the teacher gave comprehensive operational methods and theoretical guidance. At the end of each fiscal year, the teacher made professional comments and analyzed the success or failure of each group. At the same time, there are related reward and punishment ceremonies to strengthen the sense of competition. Make students fully aware of the cruel internal and external competitive environment of enterprises, correct management attitude and enhance management awareness.