【摘要】 虚拟货币是借助互联网数字技术形成的加密价值符号。虽然名为“货币”,但是由于它具有物理形态虚拟性、价值虚拟性、运行环境虚拟性等自然属性，因而注定无法成为真正货币。本文认为，从法律属性角度看，虚拟货币在本质上应当属于数据，但虚拟货币不同于传统的计算机网络数据，而是一种非中心化的新型数据。因此，可以在数据监管一般规则的基础上，结合非中心化数据的技术特性，设计关于非中心化数据的特殊规则，以实现对非中心化数据的有效监管，并最大限度地为分布式账本和区块链技术的发展营造充分的制度空间。更多还原

【Abstract】 Virtual currency is an encrypted data symbol formed via digital technology. Although it is called virtual currency,it is doomed not to become a currency due to its inherent natural attributes such as the virtuality of physical form,value and operating environment. From the perspective of legal attribute,this paper holds that virtual currency should be a form of data in essence.However,it is a new type of decentralized data different from traditional computer network data. Therefore, the special norms for decentralized data should be designed based on the general norms of data supervision in conjunction with the technical attributes of decentralized data,so as to achieve effective supervision over decentralized data and create ample institutional space for the development of distributed ledger and blockchain technology to the greatest extent.更多还原