智能航运技术下破产企业数字资产的处置规则重构研究 = Research on Restructuring the Disposition Rules for Digital Assets of Bankrupt Enterprises under Intelligent Shipping Technology

다국어 초록 (Multilingual Abstract)

Intelligent shipping technology has given rise to novel digital assets, such as vessel IoT data, blockchain bills of lading, and smart contract-based assets. Their intangible nature, dependence on dynamic valuation, and cross-border liquidity present systemic challenges for China's current Enterprise Bankruptcy Law during disposal: the absence of legal definitions leads to ambiguous ownership; their transnational characteristics trigger jurisdictional conflicts and enforcement obstacles; conventional valuation mechanisms fail to capture fluctuating values, resulting in asset wastage, value depreciation, and imbalanced creditor interests. To overcome these dilemmas, legal frameworks can be reconceived by establishing a multi-tiered ownership confirmation framework, innovating dynamic valuation and disposal mechanisms, and strengthening cross-border coordination. This approach bridges the legal-technological divide, advances bankruptcy law toward a "rules-plus-technology" governance paradigm, ensures equitable and efficient insolvency proceedings, achieves value preservation and efficiency enhancement of bankruptcy estates, and provides legal support for intelligent shipping development.