數位遊戲學習之趨勢隨資訊科技的發達蓬勃發展，而企業模擬系統更是商學院中數位學習之最佳選擇。企業模擬系統之目的是為讓學員可以瞭解真實企業之商業活動，然而市面上眾多的產品幾乎都只呈現部分的內容而未能全面學習。由中央大學資管系及會研所合作之企業模擬系統已經邁入第五屆，本研究欲將第四屆之產品做清楚之描述，並將該系統專題開發之情況加以檢討，發現專題失敗原因不外乎以人為最重要之關鍵，對此特別給予建議並供未來學者參考之用途。 Digital game-based learning is rapid developing with the trend of information technology, and enterprise simulation system is the best choice digital learning of business school. The purpose of enterprise simulation system is to let students can understand the commercial activity of real business, however, many products on sale rarely mentions this part so that the content rendered is unable to fully learn. The enterprise simulation system developed by the Department of Information Management and the Institute of Accounting, National Central University, has entered the fifth year. This study is clearly to do the description of the fourth products and to review the development of the system, we can find that the mainly failure reason is by group. This paper is for which particularly for future scholars to give advice and reference purposes.