在高速发展的数字经济时代，网络虚拟财产日渐成为人们生活的重要组成部分。随着微博、抖音等社交平台的广泛使用，作为网络虚拟财产的KOL账号进入了人们的视野。一个有影响力的KOL账号的产生往往离不开KOL个人的魅力和MCN机构的包装与引流，因此在双方发生纠纷时，账号成为了彼此争夺的目标。尽管《民法典》第127条将网络虚拟财产纳入法律体系进行保护，但并没有解决它的法律属性和归属等问题，司法裁判标准也未统一。        

      本文将KOL账号界定为在特定范围内拥有话语权和享有影响力的人所使用的网络账号。通过梳理近些年MCN机构与KOL的账号归属纠纷争议，可以发现由于法律规范不足所带来的MCN机构自身定位不清和KOL账号法律属性不明的问题，导致司法裁判认定标准不一。为了有效解决账号归属纠纷，在KOL和MCN机构合作过程中，MCN机构可以在账号注册、内容发布等环节增强账号的可控性，KOL本人也可以通过树立个性化形象提高账号对KOL的人身依附性；在司法裁判中要遵循合同约定优先的原则，还要通过公平正义原则进行综合判断；在立法上要尽快出台相关法律，明确网络虚拟财产的法律属性，为解决归属问题提供规范依据。

In the era of rapidly developing digital economy, Internet virtual property is increasingly becoming an important part of people’s lives. With the widespread use of social platforms such as Weibo and Douyin, KOL accounts as a form of Internet virtual property have entered into people’s view. An influential KOL account is often created without the personal charisma of the KOL and the packaging and attraction of the MCN agencies. Therefore, in disputes between the two parties, the account becomes the target of contention. Although Article 127 of the Civil Code incorporates Internet virtual property into the legal system for protection, it does not address issues such as its legal nature and attribution, and has been recognized differently in judicial decisions.

This paper defines a KOL account as an online account used by a person who has the right to speak and enjoys influence in a specific range. By combing through the disputes of account attribution disputes between MCN agencies and KOL in recent years, the author finds that due to the unclear legal attributes of KOL accounts, insufficient legal norms and unclear positioning of the MCN agencies themselves, the judicial decisions have resulted in different standards. In order to effectively solve the account attribution dispute, in the process of cooperation between KOLs and MCN agencies, MCN agencies can enhance the control of the account in the account registration, content release and other aspects, and KOLs themselves can improve the personal attachment of the account to the KOL by establishing a personalized image. In the judicial decision to follow the principle of contract agreement priority, in the absence of contract agreement through the principle of fairness and justice for comprehensive judgment. In terms of legislation, relevant laws should be introduced as soon as possible to clarify the legal attributes of Internet virtual property and provide a normative basis for solving the problem of attribution.