虛擬數位貨幣本身不是一般意義上的貨幣，但可定性為一種特殊的虛擬商品。在竊取虛擬貨幣的相應判例中，目前主要存在盜竊與非法獲取電腦資訊系統資料的罪名認定爭議，雙方爭議所圍繞的焦點在於虛擬貨幣是否屬於刑法所保護的財物以及對於涉案金額的認定。對於此類案件，建議考慮虛擬貨幣本身在中國大陸禁止流通、交易的現實處境，更著重於保護電腦系統安全與秩序的法益，儘量降低對虛擬貨幣進行價值評判。在盜竊虛擬貨幣行為的數額認定上，本文建議以有利於被告原則，避免觸及虛擬貨幣本身的價值，在受害人直接損失與被告人出售的實際獲利中以擇低選取。

Virtual digital currency itself is not money in the general sense, but can be defined as a special virtual goods. In the corresponding cases of stealing virtual currency, there are mainly disputes over the identification of the charges of stealing and illegally obtaining computer information system data. The disputes between the two sides focus on whether virtual currency belongs to the property protected by criminal law and the identification of the amount involved. For such cases, it is suggested to consider the reality that virtual currency itself is prohibited from circulation and transaction in China, and to pay more attention to the legal interests of protecting the security and order of computer system, and to minimize the value evaluation of virtual currency. In the determination of the amount of the theft of virtual currency, it is suggested to adopt the principle in favor of the defendant, avoid touching the value of the virtual currency itself, and choose the lowest between the direct loss of the victim and the actual profit of the defendant's sale.