模擬經營教學應用於管理教育，在先進國家行之有年，大體上，學員在模擬的經濟環境下，扮演企業中的職務，仔細分析來自企業內外所有可能的數據信息，並進行激烈的競爭，以追求企業之最大利益為目標。諸多的理論與實証研究指出這樣的教學方式，其學習成效高於其他培訓方式，但由於文化差異、師資培訓|、電腦技術、相關支援及成本的考量，目前國內僅有零星的實驗性模擬經營教學活動。
本文介紹Top-BOSS2004 的實際教學情況，這是以互聯網環境為基礎，在繁簡體中文皆可運行的環境下，應用於海峽兩岸實際的教學活動，其實施對象包括大學、研究所以及一般企業的管理階層，教學環境可在傳統教室或者透過互聯網從遠端實現遠程學習，教學的方式則有一般課程、課外活動或者經營活動等等，課程進行的時間從六個小時、一週、一學期到一學年都能夠靈活的調配，教學主題廣泛的從一般管理、營銷管理，年度計畫管理到電子商務或電子企業等等都可以加以運用。 Business games have been used in management education in many developed counties for several decades. Basically, students are acting as top managements to compete with each other under manipulated economical environment, in order to maximize their company' s benefit. The business game also been proved it can provide better learning results rather than other teaching method. Due to lack of resources, there are only few experimental business games have been conducted in great China.
We introduce Top-BOSS2004 which is a full Chinese version business game can be operated under internet architecture. It has been widely used in business school and enterprise management training for variety of courses, such as business management, marketing, annual plan, e-commerce and e-business etc.
