刘昌用a,b.货币的形态:从实物货币到密码货币*[J].重庆工商大学社会科学版,2020,37(2):9-22
货币的形态:从实物货币到密码货币*
Monetary Form:From Physical Money to Cryptocurrency
  
DOI:
中文关键词:  货币形态  实物货币  记账货币  密码货币
英文关键词:monetary form  physical currency  money of account  cryptocurrency
基金项目:
作者单位
刘昌用a,b 重庆工商大学 a.重庆市发展信息管理工程技术研究中心
b.会计学院,重庆 400067 
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中文摘要:
      能使货币更加便捷、安全和低成本的新技术会催生出人们更愿使用的新货币形态。伴随计算机、互联网、密码学等技术进步,出现了数字货币、虚拟货币、密码货币等诸多新货币形态,相关概念的界定非常模糊,引起一些混乱。本文结合逻辑关系与历史发展,从实物货币和记账货币开始,梳理了货币形态的演化,重点分析了新出现的密码货币。对这些货币形态做出了明晰的概念界定,理清了相互关系。
英文摘要:
      New technologies that make currency making more convenient, safer and cheaper will lead to new forms of money that people are more willing to use. With the advancement of technology such as computers, the Internet, and cryptography, many new forms of currency such as digital currency, virtual currency, and cryptocurrency have emerged. However, the definition of related concepts is very vague, which cause some confusions. This paper combines logical relations and historical development, by starting with physical money and money of account, to sort out the evolution of monetary forms, to focus on the emerging cryptocurrency, to make a clear conceptual definition of these monetary forms, and to have clarified their relationship.
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