Law Of Value Evaluation Of Network Virtual Property Problem Study

In recent years,with the vigorous development of the online game industry in our country,we have achieved remarkable results in both the electronic field and the information field.The distance between the Internet and us is getting closer and closer,and it is almost inseparable from us.In the first six months of 2017,China had 750 million Internet users and 420 million gamers.The website of the Ministry of Industry and Information Technology of China once announced that by August last year,the size of the Internet and related service industries had successfully achieved two wings and maintained a double-digit growth rate.Among them,online game business revenue was 92.5 billion yuan,an increase of 28.7% year-on-year.The online virtual property transaction developed vigorously.How to promote the circulation of virtual property on the Internet,strengthen accounting through professional accounting knowledge,and provide a certain value basis for resolving related disputes is very important.However,because disputes involving virtual property on the Internet persist,they can not be solved in one day.The result of accounting plays a fundamental role in the construction of corresponding evaluation system.It is an indisputable fact that virtual property is valuable.At the same time,it has the characteristics of both use value and exchange value.It is necessary to carry out value evaluation work in this area and find the fair value in it,but it is not quite easy.In general,the value of virtual property should be determined on the basis of an assessment survey,combined with relevant evaluation criteria and evaluation methods.At present,the lack of specific legal norms for the valuation of virtual assets on the Internet in China,coupled with the diversity and instability of virtual assets on the Internet,makes it difficult to assess the value of virtual assets on the Internet.As a result,the phenomenon of "the same thing is not the same price" and "the same case is different" often appears.This paper plans to conduct research on the connotation of virtual property,the subject of value evaluation,the evaluation criteria and the method of determining value,and believes that the specific evaluation activities can use the government as the leading third-party authoritative evaluation agency as the evaluation subject.The evaluation criteria are combined with the calculation of social necessary labor time.