| 關 鍵 詞： |
電子商務；數位資產；虛擬貨幣；加密貨幣；密碼貨幣；密碼學貨幣；非同質化代幣；虛擬資產；比特幣 |
| 中文摘要： |
近年來隨著網際網路經濟的發展，網路服務商為了解決傳統支付方式交易成本高、交易效率低的問題，推動支付方式的創新，使得數位貨幣、虛擬貨幣等加密數位資產之新型支付於網路世界蓬勃發展起來。對於數位資產的名稱統一、概念、性質長久以來仍有爭議，政府監管部門、專家學者對數位資產的金融風險也存在不同的理解，我國企業使用數位資產以虛擬貨幣為例進行交易，已遭遇不少難題，亟待因應解決。而國際上則已出現法定數位貨幣、數位支付，加上新冠疫情促進了各國數位化的競爭趨勢，但亦伴隨而生加密貨幣市場資料治理、資安網路詐騙及犯罪、法規競合、衍生風險等相關問題。本文就數位資產交易之部分相關法律問題加以探討，同時介述美國對數位資產領域之法律監管與執法之發展，希提供我國借鑑。
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| 英文關鍵詞： |
Electronic Commerce；Digital Assets；Virtual Currency；Cryptocurrency；Non-Fungible Token；NFT；Virtual Assets；Bitcoin |
| 英文摘要： |
In recent years, following the progress of the internet economy, internet service providers have made new instruments for encrypted virtual assets, such as digital currency and virtual currency in order to promote the innovation of payment methods. These seek not only to thrive in the online world, but to solve the problems of traditional high transaction costs as well as those of low transaction efficiency. However, the unification of terms, concepts and properties of digital assets have long been controversial, and government regulators, experts and scholars have different views of the financial risks of digital assets. Enterprises in our country use digital assets to conduct transactions using virtual currency as an example. They have encountered difficulties and urgently need to be resolved. Internationally, legal digital currencies and digital payments have emerged, and the COVID-19 pandemic has enhanced the trend of digital competition around the globe. Also, related issues such as data governance in the cryptocurrency market, information security, cyber fraud and crime, legal competition, and derivative risks are emerging. As a result, this article discusses legal issues related to digital asset transactions, and at the same time introduces certain legal, regulatory and law enforcement developments in the field of digital assets of the U.S., hoping to provide reference for our country.
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| 目 次： |
壹、前言
貳、網路數位資產概念
參、企業對數位資產以虛擬貨幣之交易管理
伍、結論
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