随着以第三方支付、P2P网络借贷等为代表的互联网金融日益发展,“支付宝账户”“P2P平台账户”等互联网金融虚拟账户的用户日益增多,财产聚集规模不断扩大。由于相关制度尚未建立、资金存放模式特殊以及查控机制不够完善等原因,公安机关、司法机关查控互联网金融虚拟账户时面临发现难、控制难的现实困境。 With the increasing development of Internet finance represented by third-party payment and P2P network lending, the number of Internet financial virtual accounts such as “Alipay Account” and “P2P Platform Account” is increasing day by day, and the scale of property accumulation is continuously expanding. Due to reasons such as the relevant system has not yet been established, the mode of deposit of funds and the mechanism of checking and controlling are not perfect enough, public security organs and judicial organs are faced with the realistic dilemma of finding difficult and difficult control in the investigation of virtual accounts of internet finance.