论文标题
提出全面（加密）资产分类法的提案
Proposal for a Comprehensive (Crypto) Asset Taxonomy
论文作者
论文摘要
分布式分类帐技术的发展导致了具有广泛目的的新型资产。尽管一些来自传统金融的普通工具的分类框架和一些新的，即所谓的加密资产已经存在并且已被使用，但缺少一种整合两个世界的整体方法。本文通过识别14个属性来填补这一研究差距，每个属性分配了不同的特征，可用于以结构化的方式对所有类型的资产进行分类。我们提出的分类法是对现有分类框架的扩展，在形态框中总结了这些发现，并通过对现金和比特币等示例性资产进行分类来测试实用性。最终的分类框架可以帮助确保各种利益相关者（例如投资者或主管）对不同类型的资产，尤其是其特征有一致的看法，并有助于建立标准化的术语。
Developments in the distributed ledger technology have led to new types of assets with a broad range of purposes. Although some classification frameworks for common instruments from traditional finance and some for these new, so called cryptographic assets already exist and are used, a holistic approach to integrate both worlds is missing. The present paper fills this research gap by identifying 14 attributes, each of which is assigned different characteristics, that can be used to classify all types of assets in a structured manner. Our proposed taxonomy which is an extension of existing classification frameworks, summarises these findings in a morphological box and is tested for practicability by classifying exemplary assets like cash and bitcoin. The final classification framework can help to ensure that the various stakeholders, such as investors or supervisors, have a consistent view of the different types of assets, and in particular of their characteristics, and also helps to establish standardised terminology.
