摘要
区块链与破产法在维系市场主体信用方面相得益彰,区块链能够提升破产程序运转效率,实现破产程序信息披露透明,维护破产结果的公平公正。区块链资产的价值具有较大波动性,判定破产界限存在反复。区块链资产包括数据资产和数据信息两部分,识别破产财产需要区分对待。数字货币承载着价值资产和货币流通的双重角色,破产财产的定性应当审慎选择。
Blockchain and bankruptcy law complement each other in maintaining the credit of market entities.Blockchain can promote the operational efficiency of bankruptcy proceedings,realize the transparency of information disclosure of bankruptcy issues,and keep the fairness and justice of bankruptcy outcomes.The value of blockchain assets is highly volatile,which is hard to exactly determine the threshold of bankruptcy.Blockchain assets include data assets and data information,which needs to be differently treated when identifying the bankruptcy estate.Digital currency carries the dual roles of value assets and currency circulation,which should be carefully selected when qualifying the bankruptcy estate.
作者
张钦昱
付中华
ZHANG Qinyu;FU Zhonghua(Civil,Commercial and Economic Law School,China University of Political Science and Law,Beijing 102249,China)
出处
《财经理论与实践》
CSSCI
北大核心
2020年第6期155-160,共6页
The Theory and Practice of Finance and Economics
基金
中国政法大学青年教师学术创新团队支持计划(19CXTD07)
钱端升杰出学者支持计划(DSJCXZ180413)
中央高校基本科研业务专项基金及科研创新项目(19ZFG82012)。
关键词
区块链
破产法
去中心化
集体清偿
blockchain
Bankruptcy Law
decentralization
collective payoff
out-of-court negotiation mechanism
smart contracts