一、上市公司虚拟资产存在的主要原因虚拟资产是指在现有条件下,由于难以直接或间接使其价值得以运用或在市场中变现,不能为企业带来经济利益,但根据会计中的配比原则和权责发生制要求被列入到资产负债表的资产类项目。从属性上讲,虚拟资产是介于资产与费用之间的一个概念,尽管它被列为资产,但基本上不能或很少能给企业带来经济利益,或者已基本上不为企业所拥有和控 First, the main reason for the existence of virtual assets of listed companies Virtual assets refers to the existing conditions, because it is difficult to directly or indirectly make its value can be realized or realized in the market, can not bring economic benefits for the enterprise, but according to the accounting Than the principle and accrual requirements are included in the balance sheet asset class project. From a property point of view, a virtual asset is a concept between assets and costs, although it is classified as an asset, but basically can not bring economic benefits to the enterprise or is basically not owned by the enterprise And control