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目前社会虚拟经济获得了快速的进步,在社会经济体系中占据主要地位,因此,会计核算必须适应当前社会经济发展的需求,会计规范中适合虚拟经济进步要求的典范代表是公允价值。本文针对公允价值在虚拟经济环境中的经济影响,研究公允价值和虚拟经济之间的联系,指明在真实的利用上其隐藏的部分弊端,提出参考。
At present, the social virtual economy has made rapid progress and occupies a major position in the social economy. Therefore, accounting must meet the needs of the current social and economic development. The typical representative of accounting norms that meets the requirements of virtual economic progress is fair value. In view of the economic impact of fair value in the fictitious economic environment, this article studies the relationship between the fair value and the fictitious economy, and points out some of its hidden drawbacks in actual utilization.