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簿记证券引入了数字形式金融财产的概念,改变了纸质证券的二元权利结构和作为“物”的法律属性。然而,我国的《物权法》、《公司法》规则与现代交易理念和证券登记结算超前发展尚未同步前行,证券流转和权利表彰没有形成系统的法律规制。鉴于此,有必要在《证券法》修订时,创新法律思维,突破对于纸质凭证的依恋,架构符合基本法理逻辑的系统的簿记证券权利变动规则体系。
Bookkeeping securities introduced the concept of digital forms of financial assets, changing the binary rights structure of paper securities and the legal attributes of “paper”. However, the rules of “Property Law” and “Company Law” of our country have not been synchronized with the advance development of modern transaction concept and securities registration and settlement, and no systematic legal regulation has been formed for the circulation of securities and the recognition of rights. In view of this, it is necessary to innovate the legal thinking, break through the attachment of paper vouchers and structure the system of rules of change of book entitlements in accordance with the basic legal logic when the Securities Law is amended.