虚拟资产是企业资产的特殊组成部分,对其正确确定和分析有着重大的意义。本文介绍了虚拟资产的定义,并根据其是否直观分为两大类。然后认真分析了虚拟资产存在的原因和条件以及研究虚拟资产的重要意义。最后提出如何采取有效措施,保证虚拟资产的真实性以及应用的合理化。 Virtual assets are a special part of an enterprise’s assets and are of great significance to their correct identification and analysis. This article describes the definition of virtual assets, and based on whether it is intuitive divided into two categories. Then it carefully analyzes the reasons and conditions for the existence of virtual assets and the significance of studying the virtual assets. Finally, it proposes how to take effective measures to ensure the authenticity of virtual assets and the rationalization of applications.