所谓“虚拟资产”,是指会计帐面上所列示的没有财产实质价值的资产。产生“虚拟资产”的原因是多种多样的,但归结起来,主要有以下两方面:一是企业承包者为了追求近期收益最大化而采用高估存货价值,虚设应收帐款,或以一般管理费用项目冒充固定资产入帐等不正当手段制造出的“虚拟资产”;二是因为会计处理不当而形成的“虚拟资产”。例如,因未考虑到应收款的呆帐问题而未提呆帐备抵,或因未意识到固定资产的老化问题而少提折旧备抵等都属于这方面的典型例子。上述两个原因,虽然性质不同,但都形成了“虚拟资产”,而且都违反了企业会计的一般原则,即真实性原则,正因为这样,“虚拟资产”的存在,给企业损益的计量,国家财政收入的确定,以及企业业绩的考核,都带来了一定困难。因此,必须采取有效对策,进行综合治理: The so-called “virtual assets” refer to the assets listed in the accounting books that have no real value of the assets. The reasons for the creation of “virtual assets” are various, but in the final analysis, there are mainly two aspects: First, contractors use overestimate the value of inventory in order to pursue the maximization of recent earnings, and set up accounts receivable, or in general Management expense items are regarded as “virtual assets” created by improper means such as the recording of fixed assets; secondly, “virtual assets” formed due to improper accounting treatment. For example, failure to take into account the bad debts of receivables without mentioning allowances for bad debts, or for depreciating allowances due to lack of awareness of the aging of fixed assets, is a typical example of this. The above two reasons, although of different nature, all form “virtual assets” and are in violation of the general principle of corporate accounting, that is, the principle of authenticity. Because of this, the existence of “virtual assets” measures the profit and loss of enterprises. The determination of national fiscal revenue and the assessment of corporate performance have brought about certain difficulties. Therefore, it is necessary to take effective countermeasures and carry out comprehensive management: