现代社会虚拟经济得到高速的发展,成为经济体系的重要组成部分,会计核算也应适用现代经济的发展,公允价值就是会计准则适应虚拟经济发展的典型代表。本文阐述虚拟经济的内涵和特征,分析公允价值与虚拟经济的相互关系,指出实际运用中存在的问题,并提出公允价值在虚拟经济中有效运用的措施,希望可以对会计理论和实务起到一定的指导作用。 The rapid development of the fictitious economy in modern society has become an important part of the economic system. Accounting should also be applied to the development of the modern economy. Fair value is the typical representative of accounting standards adapted to the development of fictitious economy. This paper describes the connotation and characteristics of virtual economy, analyzes the relationship between fair value and virtual economy, points out the problems in practical application, and puts forward the measures of fair value effective use in virtual economy, hoping to play a certain role in accounting theory and practice The guiding role.