1, with different working properties.

The real economy is mainly some transactional work. The personnel department is responsible for presiding over the leadership decision.

Virtual economy, on the other hand, includes strategic work and transactional work, in which examination and approval institutions, leading accounting institutions or accountants conduct accounting according to law and implement accounting supervision.

2. Different responsibilities

The real economy is responsible for the unified management of the property and materials of the unit, conducts property inspection once a year, and improves the systems of storage, requisition, maintenance, compensation, scrapping, loss reporting and personnel handover to ensure that the accounts and materials are consistent.

Virtual economy is responsible for organizing the preparation of the fund-raising plan and use plan of the unit, and organizing the implementation. The fund-raising plan and use plan shall be compiled on an annual, quarterly and monthly basis in combination with the business forecast and decision-making of the unit and the plans for production, operation, supply, sales, labor and technical measures.

According to the enterprise's economic accounting responsibility system, the planned indicators are decomposed and implemented, and the implementation is supervised. According to the requirements of the development of production and operation and the saving of funds, organize relevant personnel, reasonably verify the capital quota, strengthen the management of capital use, and improve the effect of capital use. In accordance with the requirements of combining management with centralized and graded management of funds, formulate measures for the implementation of fund management and accounting, and organize relevant departments to implement them.

3. The assessment content is different.

The main assessment of the real economy is whether the national constitution, laws and decrees can be seriously implemented, whether the staff have the moral quality they deserve, whether they have the business skills to do their jobs well, and whether they have the necessary cultural knowledge and practical work ability.

Virtual economy mainly examines attendance, academic performance and work attitude, and the quantity, quality and efficiency of tasks completed.

4, the work content is different

The real economy is mainly to formulate and modify the organizational structure of authority and functional responsibility, and establish a dual-track, mutual and vertical and horizontal information exchange system. Predict the personnel demand, make the personnel investment plan, and make assumptions about the required management policies and plans.

Personnel allocation and use: that is, according to the needs of the work, the staff are hired, deployed, assessed, rewarded and punished, and placed. Help employees to continuously improve their personal work ability and conduct pre-job training and on-the-job training.

Virtual economy is mainly based on the principle of distribution according to work, and does a good job in grading and upgrading the wages of staff and various insurance and welfare work. Through various educational methods, improve the ideological and political consciousness of employees and mobilize their enthusiasm and creativity. Summarize and evaluate the work situation and procedures to improve management.

5. Different backgrounds

The real economy has greatly changed the content of the personnel department. It draws lessons from the accounting standards for enterprises in the preparation method and has the characteristics of small enterprises in the accounting method.

On the other hand, the virtual economy adopts measurement rules that are more similar to the tax law, which greatly simplifies the coordination between accounting standards and tax law. Compared with human resources, the influencing factors of profit and tax have also been improved.

6. Different planning

The goal of the real economy is to make a long-term sustainable growth plan for the attributes of the above objects. The difference between it and general financial management lies in whether the family or individual has enough property before planning to start financial planning. Virtual economy plans the process of accumulating property for the public, or designs a plan to start accumulating property, while financial management makes various plans for families or individuals who already have considerable property.

7. Different treatment methods

The real economy should be calculated on an annual basis and paid in advance on a monthly or quarterly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.

Then calculate the difference between the debit and credit amounts of the current "salary" account.

The primary purpose of virtual economy should be to confirm and measure the influence of the difference between accounting and tax law on the inflow or outflow of future economic interests of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.

Measure the income of an enterprise from the direct ratio of income to expenses.

8. The coverage is different.

The real economy includes the salaries of administrative and technical personnel, personnel who buy, keep and drive various machinery and vehicles, stevedores before materials arrive at the on-site warehouse, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses.

Virtual economy includes: personal income from design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television videos, performances, advertisements, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

Baidu Encyclopedia-Virtual Economy

Baidu Encyclopedia-Real Economy