Abstract: The emergence of virtual economy is an important feature of the present era, but its academic understanding has been confined to that of finance.Therefore, the emergence is a new challenge to the traditional analysis of attributes of commo dity and essence of wealth.To have a better understanding, it is necessary for us to review the attributes of commodity, value rules, and essences of wealth, t o explore the developmental laws from a broader perspective and research methodo logy by combining historical and logical viewpoints described by Marx.On this b asis, the author believes that the importance of studying virtual economy lies i n the establishment of a new perspective rather than in the field-division of e conomic activities, arguing that the transformation of thinking patterns is very important for doing economic jobs, and the objectives of studying virtual econo my are to enlighten people of industrial and post-industrial eras who may creat e and exchange virtual value to satisfy people's psychological needs, so the res ult may be that the circulation of wealth is promoted and economical laws will b e well understood.In conclusion, the author comes up with some ideas to analyze virtual economy and establish a framework of broad virtual economy, and expand the strategic understanding of China's development in the new century.