Abstract:  With the advancement of the integration of new agricultural science and new liberal arts, the major of agricultural and forestry economics management faces dual challenges in teaching methods and the cultivation of practical abilities. Virtual simulation experiments, integrating traditional learning with modern technology, significantly enrich teaching tools and content, providing crucial support for cultivating inter‑disciplinary talents. This study analyzes the relationship between the major of agricultural and forestry economics management and virtual simulation teaching, aiming to serve the national rural revitalization strategy and to cultivate management talents with characteristics distinct to agricultural institutions. Utilizing virtual simulation technology, a business decision‑making virtual simulation experiment for agricultural machinery professional cooperatives was designed. This paper expounds the experimental design principles from five aspects, including cooperative roaming, establishment and initiation, agricultural machinery social service plan formulation, cooperative income accounting and profit distribution, and experiment evaluation system. Then , data from 385 experimental group students and 518 control group students were used to analyze the learning effects associated with participation in virtual simulation teaching using the propensity score matching method. The results show that the virtual simulation experiment significantly improves the learning effect of students. Compared with the control group, the improve effectiveness of participating in the virtual simulation experiment on the final exam score of the students reached 11.33%, and the learning interest and teamwork ability of the students were also improved by 4.58% and 4.67%. The above research findings contribute to the efficient development of virtual simulation experiments and the integration of virtual and real teaching modes in agricultural and forestry economic management specialties.

Key words:  new liberal arts, agricultural and forestry economics management, virtual simulation experiment, experimental platform, agricultural machinery cooperative

摘要： 随着新农科新文科交叉融合建设的推进，农林经济管理专业面临着教学方法和实践能力培养的双重挑战。虚拟仿真实验通过结合传统教学模式和现代技术，丰富了教学手段和内容，为培养复合型人才提供重要支持。剖析农林经济管理专业和虚拟仿真实验教学的关系，以服务国家乡村振兴战略为宗旨，以培养具有农业院校特色的经管类人才为目标，借助虚拟仿真技术设计农机合作社经营决策虚拟仿真实验。从合作社漫游、成立与发起、农机社会化服务方案制定、收益核算与利润分配、实验考核体系五个环节阐释虚拟仿真实验的设计原理。在此基础上，使用385位处理组和518位对照组学生的调查数据，利用倾向匹配得分法验证学生参与虚拟仿真实验教学对其学习效果的影响效应。结果显示，虚拟仿真实验显著提高学生的学习效果。与对照组相比，参与虚拟仿真实验对学生期末卷面成绩的提高效果达到11.33%，学生的学习兴趣和团队合作能力也得到4.58%和4.67%的提升。以上研究发现有助于农林经济管理专业虚拟仿真实验的建设以及虚实结合教学模式的高效开展。

关键词: 新文科, 农林经济管理, 虚拟仿真, 实验平台, 农机合作社