本文基于马克思《资本论》中关于虚拟资本理论的论述,阐述了虚拟资本和虚拟经济的发展以及对实体经济运行的作用,为正确处理好虚拟经济和实体经济的关系,打好实体经济的基础,防范金融危机提供理论依据。同时对我国经济的稳定健康发展具有重要的启示作用。 Based on the theory of virtual capital in Marx’s “Capital”, this paper elaborates the development of virtual capital and virtual economy and its function on the operation of real economy. In order to properly handle the relationship between virtual economy and real economy and lay a solid foundation for real economy , To provide a theoretical basis for preventing the financial crisis. At the same time, it has an important enlightenment on the steady and healthy development of our economy.