公司破产中数字资产的权利归属与法律保障研究

Digital Assets in Corporate Bankruptcy a Study on the Attribution of Rights and Legal Protection

摘要: 随着数字经济的快速发展，数字资产在企业经营中的重要性日益增加。然而，当企业破产时，数字资产的确认及监管面临许多挑战。通过分析数字资产的概念、类型及其在破产中的地位，探讨了数字资产在破产中的确认及监管问题，提出了加强数字资产管理、制定数字资产破产处理程序等建议，旨在为相关法律实践提供借鉴。

Abstract: With the rapid development of digital economy, the importance of digital assets in enterprise operations is increasing. However, when the enterprise goes bankrupt, the recognition and supervision of digital assets face many challenges. This paper analyzes the concept, types and status of digital assets in bankruptcy, explores the recognition and supervision of digital assets in bankruptcy, and puts forward suggestions such as strengthening digital asset management, and formulating digital asset bankruptcy handling procedures, aiming to provide reference for relevant legal practices.