元宇宙虚拟商品跨境交易监管的创新路径——基于区块链智能合约

Innovative Approaches to Regulating Cross-Border Transactions of Virtual Goods in the Metaverse—Based on Blockchain Smart Contracts

摘要: 元宇宙虚拟商品跨境交易的蓬勃发展对传统监管范式构成了系统性挑战，本研究旨在探讨如何利用区块链智能合约构建新型监管体系，以应对法律适用性与管辖权冲突等核心问题。采用理论分析与案例研究相结合的方法，立足于法学与信息技术的交叉视角，深入剖析了元宇宙虚拟商品跨境交易的监管现状，以及核心挑战。随后从三个不同的层面，细致阐释了依托智能合约的监管创新途径。研究参考了多个国际实践情况，引入了“可逆交易协议”等具体工具。研究结果显示，智能合约能够推动监管规则达成代码化与法律化的双向转变，进而构建一种涵盖事前预防，事中透明以及事后可溯特点的嵌入式监管模式。构建深度协同框架，可有效促进国际协同、增强法律确定性并提升监管效率。本文最终从四个方面给出了政策建议，为相关理论发展和政策制定提供参考。研究存在局限性，对于智能合约法律效力的国际认可等深层问题的探讨仍有待进一步深化。

Abstract: The rapid development of cross-border transactions of virtual goods in the metaverse poses systemic challenges to traditional regulatory paradigms. This study aims to explore how to utilize blockchain-based smart contracts to construct a novel regulatory framework, addressing core issues such as legal applicability and jurisdictional conflicts. Employing a combined approach of theoretical analysis and case studies, and grounded in an interdisciplinary perspective integrating law and information technology, this research provides an in-depth analysis of the current regulatory landscape for cross-border virtual goods transactions in the metaverse and its core challenges. Subsequently, it elaborates on innovative regulatory pathways leveraging smart contracts from three distinct levels. The study references various international practices and introduces specific tools such as “reversible transaction protocols”. The findings indicate that smart contracts can facilitate a two-way transformation of regulatory rules into both code and law, thereby establishing an embedded regulatory model characterized by ex-ante prevention, in-process transparency, and ex-post traceability. Constructing a deeply collaborative framework can effectively promote international coordination, enhance legal certainty, and improve regulatory efficiency. The paper concludes by proposing policy recommendations from four aspects, providing references for related theoretical development and policy formulation. The study has limitations, and deeper issues such as the international recognition of the legal effect of smart contracts warrant further exploration.