近年来，涉虚拟货币的刑事案件日益增多。尽管虚拟货币在我国是明令禁止的对象，但是“明令禁止”并不能阻止虚拟货币带来的社会影响，因此对涉虚拟货币案件刑法适用问题研究具有重要的实践价值。本文首先对虚拟货币基本问题与司法实践现状进行了梳理，包括虚拟货币的概念与特征、当前监管政策和刑事司法现状。接着，通过对近三年142份涉虚拟货币刑事裁判文书进行数据梳理、提取关键问题并进行总结分析，发现涉虚拟货币案件刑法适用中存在的现实问题，并尝试性提出解决路径。全文主要探讨以下三方面问题：

涉虚拟货币案件的罪名适用问题。通过对涉虚拟货币刑事案例样本展开实证分析，展示虚拟货币交易类犯罪、经营行为类犯罪、侵犯财产类犯罪下各涉虚拟货币刑事案件的司法实践样态，同时选取近三年涉虚拟货币犯罪罪名数量占比最高的5种罪名的犯罪行为进行具体分析，以期进一步探索被告人的犯罪行为和犯罪构成要件之间的的关系。本文发现，目前刑法罪名体系在对虚拟货币相关行为的规制仍然存在不少问题，需要打破虚拟货币犯罪仅被视为传统计算机犯罪附庸的模式，通过完善涉虚拟货币刑法罪名体系，从而规范涉虚拟货币刑事案件的罪名适用。

虚拟货币的司法处置问题。由于虚拟货币作为一种虚拟物，在我国并不允许进行交易，这给司法处置涉案虚拟货币带来了多重困难。通过对142份裁判文书中涉及“虚拟货币司法处置”的情况进行分析，本文发现实践中虚拟货币司法处置关于扣押方式、保管、处置变现、第三方机构认定等方面存在现实问题，当前司法实践中处理涉案虚拟货币具有相当的复杂性和困难，司法机关与代处置第三方机构都面临着法律上的风险。本文认为，可在虚拟货币处置合法化的基础上尝试确定国家统一司法处置标准并搭建有关监督平台，从而缓和当前虚拟货币司法处置的困境。

虚拟货币的计量标准问题。在刑罚裁量上，以财产罪论处会涉及如何估量涉案虚拟货币犯罪数额的问题。通过对142份裁判文书涉案虚拟货币计量标准进行分析，本文总结出五种具有代表性的虚拟货币计量标准，并分别对其现实问题进行讨论。针对目前理论和实务上对虚拟货币计量标准未能够统一意见的现状，本文认为可采用价格认证中心认定的方法并综合考虑国际信息价格，确定国家统一标准来解决虚拟货币计量标准不统一的燃眉之急。

通过上述研究，本文认为在对虚拟货币呈否定观点的同时，也应该考虑全球去中心化的发展趋势，平衡虚拟货币交易与监管。不应完全站在对立面，应以更加发展和个案辩证的眼光来看待虚拟货币的监管，因时因势完善有关涉虚拟货币有关制度，在虚拟货币风险防范与其发展趋势之间求得平衡。

In recent years, criminal cases involving virtual currencies have been on the rise. As of March 2024, there have been over 4,500 criminal judgments related to virtual currencies. Although virtual currencies are explicitly prohibited in China, the "explicit prohibition" cannot prevent the social impact brought about by virtual currencies. Therefore, research on the application of criminal law to cases involving virtual currencies has significant practical value. This paper first reviews the basic issues of virtual currencies and the current state of judicial practice, including the concept of virtual currencies, current regulatory policies, and the status of criminal justice. Then, through data analysis of 142 criminal adjudication documents involving virtual currencies, key issues are extracted and summarized to identify the practical problems existing in the application of criminal law to cases involving virtual currencies, and tentative solutions are proposed. The paper mainly discusses the following three aspects:

First, the issue of applying charges in cases involving virtual currencies. Through an empirical analysis of criminal case samples involving virtual currencies, the paper presents the judicial practice patterns of criminal cases involving virtual currencies under crimes related to virtual currency transactions, business operations, and property infringement. The paper selects the top five crimes with the highest proportion of virtual currency-related crimes in the past three years and conducts a specific analysis of the criminal behavior to further explore the relationship between.the relationship between the accused's unlawful actions and the constituent components of the offense.. The paper finds that the current criminal charge system still has many problems in regulating virtual currency-related behaviors. It is necessary to break the model of virtual currency crimes being regarded as mere appendages to traditional computer crimes and standardize the application of charges in criminal cases involving virtual currencies by improving the criminal charge system related to virtual currencies.

Second, the issue of judicial disposal of virtual currencies. Constrained by the intangible and decentralized characteristics of virtual currencies, the case-handling authorities face practical problems in the pre-trial preservation of virtual currencies involved in cases, and the practical problems arising in the disposal process of virtual currencies need to be resolved. Through an analysis of the "judicial disposal of virtual currencies" in 142 adjudication documents, The findings of this study reveal that the practical application of judicial measures in dealing with virtual currencies is beset by a number of debatable problems, such as the method of seizure, custody, disposal, and identification of third-party institutions. The current judicial practice of handling virtual currencies involved in cases has considerable complexity and difficulty, and both judicial authorities and third-party disposal agencies face legal risks. It is possible to attempt to establish a national unified judicial disposal standard and build a relevant supervision platform on the basis of legalizing the disposal of virtual currencies.

Third, the issue of measurement standards for virtual currencies. In terms of sentencing discretion, treating virtual currencies as property crimes involves the issue of estimating the amount of virtual currencies involved in crimes. By analyzing the measurement standards of virtual currencies involved in 142 adjudication documents, this paper summarizes five representative measurement standards for virtual currencies and conducts an in-depth discussion of their practical problems. In response to the current lack of consensus on the measurement standards for virtual currencies in theory and practice, this paper suggests that a national unified standard can be determined by adopting the certification method of price certification centers and comprehensively considering international information prices to solve the urgent problem of inconsistent measurement standards.

Through the above research, this paper argues that while holding a negative view of virtual currencies, we should also consider the global trend of decentralization and balance the transaction and regulation of virtual currencies, rather than taking a completely opposing stance. We should view the regulation of virtual currencies with a more developmental and case-by-case dialectical perspective, improve relevant systems in line with the times and circumstances, and seek a balance between risk prevention and development trends.