自提出比特幣概念至今,數字貨幣已被廣泛應用。數字貨幣是以區塊鏈作為底層技術支持,具有去中心化、可編程性、以密碼學原理實現安全驗證等特征。關于數字貨幣的法律屬性,總體上有非貨幣財產說和貨幣說,其中非貨幣財產說又有商品說、證券說、數據說等學說。具有代表性的商品說、證券說、數據說等均具有無法逾越的理論困局和現實障礙。回歸貨幣的本質,其作為普遍認可的記賬符號,國家或私人銀行發行僅是構建貨幣信用的手段,而非必要條件。相比較傳統貨幣,數字貨幣正是依賴區塊鏈技術,完成了去中心化的貨幣信用構建。如此,在數字貨幣貨幣說的基礎上產生了新貨幣說,一方面,它為建構數字貨幣的準貨幣屬性提供法理依據;另一方面,也為漸進完善數字貨幣立法提供理論基礎。可以先確定其為準貨幣的法律屬性,在時機成熟時再確認其貨幣的法律地位。有必要在立法中確認數字貨幣作為準貨幣的法律地位,以此作為邏輯起點建構其作為準貨幣的系列法律制度。數字貨幣容易被用于犯罪或者逃避金融管制的工具,必須確定監管主體,構建監管規則。

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.