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实体经济与虚拟经济之间存在着一定价值的联系,这种联系直接由会计信息所显示,会计信息为虚拟经济的决策提供依据,真实地反映实体经济的市场波动。因此,会计、实体经济、虚拟经济形成了一个市场循环,从而导致经济发展中的周期和波动。实体经济和虚拟经济对于会计信息反映的敏感程度不同,两者之间的差距会导致经济泡沫的出现。因此,为了避免经济危机,需要让会计信息在实体经济和虚拟经济之间产生传导作用,分析会计传导功能的特点,从而探讨新时期下的会计信息发展方向。
There is a certain value connection between the real economy and the virtual economy, which is directly shown by the accounting information. The accounting information provides the basis for the decision-making of the virtual economy and truly reflects the market fluctuation in the real economy. Therefore, the accounting, real economy, fictitious economy has formed a market cycle, which led to the cycle and volatility in economic development. The sensitivity of the real economy and the fictitious economy to the accounting information reflects the difference, the gap between the two will lead to the emergence of the economic bubble. Therefore, in order to avoid the economic crisis, it is necessary to make the accounting information conductive between the real economy and the fictitious economy, and to analyze the characteristics of the accounting transmission function so as to explore the development direction of accounting information under the new era.