【摘要】 从马克思虚拟资本的内核出发,依照SNA的理论基础,探究了虚拟经济总量核算理论、核算范围及难点等问题,并估算了中国2007—2015年虚拟经济资产价值的总量。理论研究表明,虚拟经济总量核算体系的构建,应以虚拟经济资产存量价值总量为基础,以核算期内虚拟经济资产价值变动总量为核心,以数量变化引起价值变动总量和价格变化引起价值变动总量为结构。测算结果显示,中国虚拟经济资产存量价值扩张迅速,但资产价值变动总量波动较大,2011年以来中国经济呈现出一定程度的向虚趋势。更多还原

【Abstract】 From the kernel of Marx’s virtual capital,this paper studies the accounting theory,accounting scope and accounting difficulties of virtual economy total amount accounting,and then measures the related total amount about virtual economic assets in China from 2007 to 2015.The theoretical research shows that the total assets value should used as the basis,the changes in the value of total assets should used as the core,the number of changes caused by quantity and price should used as the structure when in the construction of the accounting system of the total amount of virtual economic.The measure results show that the stock of virtual economy assets in China has expanded rapidly in recent years,but the changes in the value of total assets have a large fluctuation,China’s economy has emerged some extent of virtual trend.更多还原