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2008年金融危机全球瞩目,随着金融衍生品不断增多,对其核算工作的要求也日益加强。作为虚拟经济的一部分,金融衍生品被归在与实体经济核算相对应的虚拟经济核算中,虚拟经济核算也在虚拟经济理论完善的过程中不断的壮大。但是,随着CGMFS2008和SNA2008的颁布,对虚拟经济核算也将有新的要求。本文以此为基础,对虚拟经济核算的发展现状以及未来可能的发展重点做出简单介绍。
The global financial crisis in 2008 attracted worldwide attention. With the continuous growth of financial derivatives, the requirements for its accounting work are also getting stronger. As part of the fictitious economy, financial derivatives are classified in the fictitious economic accounting corresponding to the real economy accounting, and the fictitious economic accounting is also constantly expanding in the process of perfecting the fictitious economic theory. However, with the promulgation of CGMFS2008 and SNA2008, there will also be new requirements for virtual financial accounting. Based on this, this article gives a brief introduction of the status quo of the development of virtual economic accounting and possible future development.