摘要
虚拟经济的过度增长 ,必然对实体经济乃至整个经济产生诸多不利影响 ,从而对会计监管提出新的要求 ,在此基础上对加强虚拟经济会计理论研究、完善虚拟经济会计监管法规制度建设。
The virtual economy and its overgrowth are bound to have disadvantageous influence on the entity economy,even on the total economy.Thus the authors put forward new requirements for accounting supervision,analyse the challenge of the virtual economy,then discuss the reinforcement of the accounting theory research on virtual economy,the perfection of the construction of the rules of law in accounting supervision and the intensifying of accounting supervision in enterprise interior virtual economy.
出处
《天津商学院学报》
2001年第5期36-38,共3页
Journal of Tianjin University of Commerce
关键词
虚拟经济
负面影响
会计监管
对策
virtual economy
disadvantageous influence
accounting supervision
countermeasures
