Research on Legal Supervision of Digital Currency in Live Broadcasting Platform

随着直播经济的快速发展，数字货币(如虚拟礼物、平台代币等)在直播平台中的应用日益广泛，但其匿名性、跨境性及高流动性的特征，也带来了偷税漏税、消费者权益受损等法律风险。当前，我国针对直播平台中数字货币的监管仍存在立法空白、监管主体模糊、执法协同不足等问题。本文从立法、行政监管、司法实践及消费者保护等维度，剖析数字货币在直播平台中的法律监管困境，提出完善法律框架、构建穿透式监管机制、强化平台责任、保护消费者权益等建议，以期为数字经济时代的金融安全与市场秩序提供法治保障。With the rapid development of live broadcast economy, digital currencies (such as virtual gifts, platform tokens, etc.) are increasingly widely used in live broadcast platforms, but their anonymity, cross-border and high liquidity characteristics also bring legal risks such as money laundering, tax evasion, and damage to consumers’ rights and interests. At present, there are still problems in the supervision of digital currencies in live broadcasting platforms in China, such as legislative gaps, vague regulatory bodies, and insufficient cooperation in law enforcement. This article examines the issues from the perspectives of legislation and administrative supervision.