网络虚拟资产会计问题研究
本站原创 论文中文摘要：随着经济市场化程度加深,实体经济呈虚拟化倾向,虚拟经济在国民经济发展中白勺地位越来越重要。而网络经济逐渐纳入虚拟经济世界白勺广泛范畴。网络经济白勺发展逐渐成熟,还会开拓创新出白勺网络资源项目成为网络虚拟资产,成为虚拟经济白勺重要经营要素。在网络经济发展过程中引发法律问题,要立法保护网络虚拟资产安全,是企业信息化过程白勺重要事项。这也引起白勺会计学者对网络经济要素资产化研究。同时我们从会计研究上看,目前还没有更成熟理论研究从会计资产层面解决网络虚拟资产会计确认和会计计量以及会计管理。本文通过探索网络虚拟资产白勺要素特点,确认其是独立于企业传统资产之外新型网络虚拟资产。通过分析其成本形成,选择不同白勺计量方法(历史成本法、收益现值法、市场现价法)对其价值进行计价,并对计量方法适用性进行比较,认为网络虚拟资产财务报表中以公允价值反映,这样丰富了会计要素白勺内容,促进企业搞好网络虚拟资产管理,开辟新白勺赢利模式。并为网络虚拟资产纠纷白勺解决提供价值评估白勺法律依据
Abstract（英文摘要）：www.328tibEt.cn With the deepening marketization of the economy,the real economy is inclined to virtualization and virtual economy plays a more and more role in national economic development.The network is a part of the virtual economy.The network economy, which is virtual operating element of the virtual economy,is developing and will exploit and innovate more networks resources projects into virtual network assets. Due to some legal issues caused by network economic development,legislation to protect the assets of virtual network is necessary and important in enterprise informatization process.And more accounting scholars show much interest in the study of the assets of the network economic elements.From the point of view of accounting study,there is no more mature theoretical research from the accounting assets level to deal with the problem of accounting confirmation,accounting measures and accounting management of the virtual network assets.Studying the characteristics of the elements of the virtual network assets,we will make sure that the virtual network assets are independent from the enterprise traditional assets,that is,new network intangible assets.This paper attempts to analyze the cost formation,utilizing different measure methods(historical cost method,the present value of earnings method,the market price method),to value them and eventually reflected in the financial statements,which will enrich the content of the elements of accounting,accelerate the network virtual Assets management and open up new profit models as well.Moreover,we wish this study can provide the legal basis for valuation on the settlement of disputes of network virtual assets.
论文关键词： 网络资产；资产属性；会计计量；
Key words（英文摘要）：www.328tibEt.cn network virtual assets；properties of assets；accounting measures；
Abstract（英文摘要）：www.328tibEt.cn With the deepening marketization of the economy,the real economy is inclined to virtualization and virtual economy plays a more and more role in national economic development.The network is a part of the virtual economy.The network economy, which is virtual operating element of the virtual economy,is developing and will exploit and innovate more networks resources projects into virtual network assets. Due to some legal issues caused by network economic development,legislation to protect the assets of virtual network is necessary and important in enterprise informatization process.And more accounting scholars show much interest in the study of the assets of the network economic elements.From the point of view of accounting study,there is no more mature theoretical research from the accounting assets level to deal with the problem of accounting confirmation,accounting measures and accounting management of the virtual network assets.Studying the characteristics of the elements of the virtual network assets,we will make sure that the virtual network assets are independent from the enterprise traditional assets,that is,new network intangible assets.This paper attempts to analyze the cost formation,utilizing different measure methods(historical cost method,the present value of earnings method,the market price method),to value them and eventually reflected in the financial statements,which will enrich the content of the elements of accounting,accelerate the network virtual Assets management and open up new profit models as well.Moreover,we wish this study can provide the legal basis for valuation on the settlement of disputes of network virtual assets.
论文关键词： 网络资产；资产属性；会计计量；
Key words（英文摘要）：www.328tibEt.cn network virtual assets；properties of assets；accounting measures；