Abstract

Digital currency has been widely used ever since the concept of Bitcoin was formulated. It uses blockchains as its underlying technical support and is characterized by decentralization, programmability, and security verification based on the principles of cryptology. Generally speaking, theories on the legal attributes of digital currency regard it either as non- monetary property or as currency. The former theory can be subdivided into theories on digital currency as commodity, as securities or as data. All of these subdivisions present insurmountable theoretical difficulties and practical obstacles. If we return to the substantive nature of currency as a generally accepted accounting symbol, it can be seen that currency issuance by the state or a private bank is simply a means of building currency credit rather than a necessary condition. Unlike traditional currency, digital currency relies on blockchain technology to complete the construction of decentralized currency credit. This has resulted in a new theory of currency based on the theory of digital currency. On the one hand, it offers a jurisprudential foundation for the construction of the quasi-currency attributes of digital currency; on the other, it provides a theoretical basis for the gradual improvement of digital currency legislation. We can first determine the legal attributes of digital currency as a quasi-currency and then confirm its legal position when the time is ripe. We need to confirm the legal status of digital currency as a quasi-currency through legislation, and use this as a logical starting point for the construction of a series of legal systems for digital currency as a quasi-currency. Digital currency can easily be used as a tool for crime or for evading financial controls; therefore, we need to determine a regulatory body and formulate regulatory rules.

摘要

自从比特币的概念提出以来，数字货币就被广泛使用。它以区块链作为底层技术支撑，具有去中心化、可编程性、基于密码学原理的安全验证等特点。一般而言，关于数字货币法律属性的理论要么将其视为非货币财产，要么将其视为货币。前一种理论可以细分为将数字货币作为商品、证券或数据的理论。所有这些细分都存在无法克服的理论困难和实践障碍。如果我们回到货币作为公认会计符号的实体性质，可以看出，国家或私人银行发行货币只是建立货币信用的一种手段，而不是必要条件。与传统货币不同，数字货币依靠区块链技术来完成去中心化货币信用的构建。这导致了基于数字货币理论的新货币理论。一方面，为数字货币准货币属性的构建提供了法理基础；另一方面，为数字货币立法的逐步完善提供了理论依据。我们可以先确定数字货币作为准货币的法律属性，时机成熟后再确定其法律地位。我们需要通过立法确认数字货币作为准货币的法律地位，并以此作为构建数字货币作为准货币的一系列法律体系的逻辑起点。数字货币很容易被用作犯罪或逃避金融控制的工具；因此，我们需要确定监管机构，制定监管规则。