论数字货币的法律属性

On the Legal Attributes of Digital Currency

自提出比特币概念至今,数字货币已被广泛应用。数字货币是以区块链作为底层技术支持,具有去中心化、可编程性、以密码学原理实现安全验证等特征。关于数字货币的法律属性,总体上有非货币财产说和货币说,其中非货币财产说又有商品说、证券说、数据说等学说。具有代表性的商品说、证券说、数据说等均具有无法逾越的理论困局和现实障碍。回归货币的本质,其作为普遍认可的记账符号,国家或私人银行发行仅是构建货币信用的手段,而非必要条件。相比较传统货币,数字货币正是依赖区块链技术,完成了去中心化的货币信用构建。如此,在数字货币货币说的基础上产生了新货币说,一方面,它为建构数字货币的准货币属性提供法理依据;另一方面,也为渐进完善数字货币立法提供理论基础。可以先确定其为准货币的法律属性,在时机成熟时再确认其货币的法律地位。有必要在立法中确认数字货币作为准货币的法律地位,以此作为逻辑起点建构其作为准货币的系列法律制度。数字货币容易被用于犯罪或者逃避金融管制的工具,必须确定监管主体,构建监管规则。

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 principle 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,securities or 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 currency theory 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 legislation on digital currency.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.