文章基于网络虚拟货币的发展现状，梳理了该研究领域的主要文献，归纳总结为四个方面：网络虚拟货币的性质及交易研究、对其涉及财产权的法律监管研究、对其涉及税收问题的研究以及其对经济与金融的影响研究。文章总结了相关代表性研究的主要观点并进行了评述，认为现有研究总体的理论分析深度不够，未能构建起网络虚拟货币发展、影响等理论基础。文章对于网络虚拟货币进一步的研究，建议可以从三个方面予以推进：首先，从货币演变史和虚拟货币运行过程的不同特点来详细考察虚拟货币的含义和本质；其次，研究虚拟货币对现有货币理论及货币体系的影响；最后，分析虚拟货币对网络经济的影响机理以及这些影响的决定因素。%Based on the development of internet virtual currency, the paper collected and analyzed the main literature in this field, which we summarized as four aspects: research on the nature and trade of internet virtual currency, the related legal regulation of property rights, the related tax issues, and its impact on economy and finance. The paper picked and commented the main viewpoints of the typical research, considering that the existing research depth is not enough to build up a frame of internet virtual currency theory. We suggested that the further research on internet virtual currency should surround the following three aspects as the essence of virtual currency from the perspective of monetary history and the different features of virtual currency operation process, the influence of the existing virtual currency research on monetary theory and the monetary system as well as the mechanism of internet virtual currency effect on internet economy and its determinant factors.
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