最高人民法院主管之學術期刊《數位法治》刊登論文〈面向數位交易、電子貨幣與虛擬財產的商法變革〉。文章指出，美國統一法委員會與美國法學會聯合修正的《統一商法典》修正案，於 2022 年正式通過，爾後被美國各州立法機關廣泛採用。該修正案不僅納入包含電子形式在內的多元交易模式，釐清實體貨幣、央行數位貨幣與其他虛擬貨幣的關係，更創設「可控電子紀錄」此一新財產類別，明確規範此類財產的管控與流通準則。我國民商事規範亦應配合數位交易、電子貨幣與虛擬財產的發展趨勢，推動以實務為導向的法製完善工作，藉此激勵經濟與技術發展，在國際製度競爭中取得優勢。

*Digital Rule of Law*, an academic journal sponsored by the Supreme People's Court, published an article titled *Commercial Law Reform for Digital Transactions, Electronic Currency and Virtual Property*. The article points out that the amendment to the Uniform Commercial Code, jointly revised by the Uniform Law Commission and the American Law Institute, was officially adopted in 2022 and has since been widely embraced by legislative bodies across U.S. states. The amendment recognizes diverse transaction methods including electronic forms, clarifies the relationship between tangible currency, central bank digital currencies (CBDCs) and other virtual currencies, establishes a new property category named 'controllable electronic records', and defines the rules for the control and circulation of such properties. China's civil and commercial norms should also advance in tandem with the development of digital transactions, electronic currency and virtual property, and carry out practice-oriented legal improvements to boost economic and technological development and gain an edge in international institutional competition.