Abstract: The connotation of forgery in financial crimes includes form forgery, content forgery, and forgery that combines form and content. Digital currency, due to its legal nature, may become the object of monetary crimes in criminal law. The forgery behavior in the act of forging digital currency refers to the illegal imitation of digital currency data, and its connotation can only be content forgery. The essence of digital currency composed of data is currency, and the act of forging digital currency cannot be recognized as a computer crime. The forgery of objects without physical form cannot be interpreted in the same way. The act of forging virtual credit cards constitutes the crime of obstructing credit card management, while the act of forging digital currency can only constitute the crime of forging currency. The distinction between the act of counterfeiting digital currency and the act of altering digital currency is no longer based on whether currency identity has been lost, but rather on whether currency rights have been established. The social harm of counterfeiting digital currency is equivalent to that of altering digital currency. To avoid the imbalance in sentencing between counterfeiting and altering digital currency, the crime of counterfeiting or altering digital currency should be added to the criminal law provisions.