摘要
理解“虚拟资本”内涵的关键在于从本质上把握“虚拟”性 ;理解“金融资产”概念必须把握其与“实物资产”的关系。对两者概念上的界定和比较是十分重要的。
To learn the connotation of'fictitious capital'lies in knowing what'fictitious'is.To understand'financial asset'lies in knowing the relationship between'material asset'and'financial asset'.It is because the comparison between them is very important in the conception.
出处
《税务与经济》
北大核心
2001年第3期53-55,共3页
Taxation and Economy
关键词
虚拟资本
金融资产
实物资产
fictitious capital
financial asset
material asset
