香港地区证券市场主要洗钱渠道及对内地反洗钱的建议
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摘要
近些年来,随着世界各国经济的贸易往来在不断地加强和经济全球化的不断地发展,洗钱活动也慢慢地出现了很多新的发展趋势和巨大变化：洗钱者不断地在搞创新,洗钱的方式变得越来越复杂和越来越隐蔽；洗钱活动正一步一步地向高科技化以及高智能化方向靠拢；另一方面,洗钱活动也渐渐地从发达国家向发展中国家开始发生转移,跨国的洗钱行为已经逐渐地成为了现代洗钱活动中的一个重要的特征,它不但严重地影响了全球的经济金融秩序稳定,而且还对各个国家的经济安全造成了巨大的危害。
香港,这个作为一个国际金融中心的地区,很早便拥有了200多家银行、保险和证券机构入驻其中,香港特别行政区金融业的发达以及各种金融咨询公司咨询服务的广泛提供以及在香港极其容易获取空壳公司等都使得香港成为了洗钱者漂白其各种犯罪黑收益的最佳理想场所之一,香港特别行政区甚至一度被评为了“洗钱者的天堂”。
截止2011年8月31日香港联合交易所挂牌交易的上市公司数量总数为1463家(包含主板和创业板),市价总值194318亿港元。在香港证券市场活跃繁荣的背后,不乏一些洗钱分子利用证券市场的特殊性进行洗钱犯罪活动,本文就通过对香港地区证券市场洗钱分子的各种洗钱手段进行了研究和分析,归纳为洗钱分子在证券市场上常用的洗钱手法及利用控股上市公司进行洗钱手法这两大类,并介绍了一些反制措施以及对内地证券市场反洗钱监管提出了一些建议,对我国内地金融监管机构完善当前的反洗钱监管政策提供有益的参考,为金融机构开展反洗钱培训、提高反洗钱工作的有效性提供支持,有利于我国金融行业秩序健康稳定的发展。
Nowadays, as the increasing of international trades between countries and the developing of globalization and technology, money laundering shows us new approaches, it becomes more stealthy, complicated and international. It has seriously disturbed the stability of the world economic and posed a threat to many nations.
Hong Kong is a Special Administrative Region of the PRC, it is an international financial center, has more than200banking, insurance and securities institutions. As to the blooming economic, variety of company services, and the easy access to shell companies in Hong Kong, making it become the "money laundering paradise". As of August31,2011the total number of listed companies traded in HKSE was1463, including the Main board and GEM, Market Capitalization of HK$19431800000000. Behind of the boom of Hong Kong stock market, some crimes use this market laundering money. This paper summarized two types money laundering in Hong Kong stock market, fist one is the common approaches of money laundering in Hong Kong stock market; and the second one is by holding companies to implement money laundering in Hong Kong stock market. Then, this paper also introduced a number of counter-measures in Hong Kong stock market and gave some suggestions of anti-money laundering regulation to the mainland stock market.
By analysis the real cases in Hong Kong, this paper also provides financial institutions the effective policy, and improves the anti-money laundering training, thence, makes our financial become more healthy and stable.
香港,这个作为一个国际金融中心的地区,很早便拥有了200多家银行、保险和证券机构入驻其中,香港特别行政区金融业的发达以及各种金融咨询公司咨询服务的广泛提供以及在香港极其容易获取空壳公司等都使得香港成为了洗钱者漂白其各种犯罪黑收益的最佳理想场所之一,香港特别行政区甚至一度被评为了“洗钱者的天堂”。
截止2011年8月31日香港联合交易所挂牌交易的上市公司数量总数为1463家(包含主板和创业板),市价总值194318亿港元。在香港证券市场活跃繁荣的背后,不乏一些洗钱分子利用证券市场的特殊性进行洗钱犯罪活动,本文就通过对香港地区证券市场洗钱分子的各种洗钱手段进行了研究和分析,归纳为洗钱分子在证券市场上常用的洗钱手法及利用控股上市公司进行洗钱手法这两大类,并介绍了一些反制措施以及对内地证券市场反洗钱监管提出了一些建议,对我国内地金融监管机构完善当前的反洗钱监管政策提供有益的参考,为金融机构开展反洗钱培训、提高反洗钱工作的有效性提供支持,有利于我国金融行业秩序健康稳定的发展。
Nowadays, as the increasing of international trades between countries and the developing of globalization and technology, money laundering shows us new approaches, it becomes more stealthy, complicated and international. It has seriously disturbed the stability of the world economic and posed a threat to many nations.
Hong Kong is a Special Administrative Region of the PRC, it is an international financial center, has more than200banking, insurance and securities institutions. As to the blooming economic, variety of company services, and the easy access to shell companies in Hong Kong, making it become the "money laundering paradise". As of August31,2011the total number of listed companies traded in HKSE was1463, including the Main board and GEM, Market Capitalization of HK$19431800000000. Behind of the boom of Hong Kong stock market, some crimes use this market laundering money. This paper summarized two types money laundering in Hong Kong stock market, fist one is the common approaches of money laundering in Hong Kong stock market; and the second one is by holding companies to implement money laundering in Hong Kong stock market. Then, this paper also introduced a number of counter-measures in Hong Kong stock market and gave some suggestions of anti-money laundering regulation to the mainland stock market.
By analysis the real cases in Hong Kong, this paper also provides financial institutions the effective policy, and improves the anti-money laundering training, thence, makes our financial become more healthy and stable.
引文
①马经.《中国机构反洗钱使用手册》,中国金融出版社,2008
①詹昭、柳军、柳杰：《反洗钱解读与操作实务》,中国人民公安大学出版社,2008
①冯邦彦.《香港金融业百年》,东方出版中心,2007
②科技百科.http://baike.techweb.com.cn/doc-view-6403.shtml, 2009
②香港联交所资料数据库.http://www.hkex.com.hk/eng/index.htm, 2011
①蔡原江,尤嘉林：《游走悬崖边的资本“舞步”一维尔京注册投资真想》,载《中国外汇管理》,2004(3)
①[法]玛丽·克里斯缇娜,迪皮伊·达侬著,陈莉译：《金融犯罪》,北京,中国大百科全书出版社,2006
①高增安。《贸易洗钱与反洗钱研究》,科学出版社,2011
①童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotal-JRJY200903006.htm,2009
②中国工商报,香港反洗钱法律体系及其运作机制http://www.cicn.com.cn/docroot/200805/06/kw01/06040101.htm,2008
①童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotaI-JRJY200903006.htm, 2009
[1]Anthony Kennedy, Dead Fish across the Trail:Illustrations of Money Laundering Methods, Journal of Money Laundering Control, Auguest 2005.
[2]Ester C.S, Oral H.W & Chandima M., Offshore Financial Centers:Past, Present, and Possibilities for the future, IMF Working Paper, 26 June 2002.
[3]Conral Oberg: A Balancing Act: offshore Financial Centre Strategy and the Global Anti-Money Laundering Movement, Journal of Money Laundering Control, Autumn 2003
[4]FATF Documents, Risk based guidance for accountants, 17 June 2008
[5]FATF Report on Money Laundering Typologies, 2002-2003
[6]FATF Report on Money Laundering Typologies, 2003-2004
[7]FATF Report on Money Laundering Typologies, 2005-2006
[8]FATF Report on New Payment Methods, 13 October 2006
[9]Financial Intelligence Units, 100 case From the Egmont Group.
[10]Fisk, Daniel W., Deputy Assistant Secretary State for Western Hemisphere Affairs, April 6, 2005.
[11]http://www.hksfc.org.hk/sfc/html/EN/, 20 June 2011
[12]http://www.medvisa.com, 22 June 2011
[13]http://www.hkma.gov.hk/eng/index.shtml,23 June 2011
[14]http://www.hket.com, 23 June 2011
[15]http://www.hkex.com.hk/eng/index.htm, 23 June 2011
[16]International Association of Insurance Supervisors, Guidance Paper on Anti-Money Laundering and Combating the Financing of Terrorism, October 2004
[17]Jennifer C Rankin, Charting A Course, October 2005
[18]Money laundering Prevention, A Money Services Business Guide, U.S. Department of the Treasury
[19]Money laundering and digital precious metals, July 2008
[20]National Drug Threat Assessment 2005, National Drug Intelligence Center
[21]Oecd, A Online Payment Systems for E-Commerce, April 2006
[22]Prepaid Cards:Candy For Criminals?, 12 December 2005
[23]William Gilmore, Dirty Money:the Evolution of Money Laundering Countermeasures, Council of Europe Publishing Editions du Conseil de l'Europe.
[24]World insurance in 2008:Life premiums fall in the industrialized countries-strong growth in the emerging economies, Swiss Reinsurance Company Ltd., May 2009
[25]高增安,《贸易洗钱与反洗钱研究》,科学出版社,2011
[26]初本德,《地下钱庄问题深度解析》,北京,中国方正出版社,2008
[27]高材林,《离岸金融市场及其在中国的发展》,金融与保险,2008(11)
[28]蔡原江,尤嘉林：《游走悬崖边的资本“舞步”—维尔京注册投资真想》,载《中国外汇管理》,2004(3)
[29]郭小卉,《国外反洗钱的经验及其对我国的借鉴》,河北大学硕士学位论文,2006
[30]李德、张红地,《金融运行中的洗钱与反洗钱》,中国人民公安大学出版社,2003
[31]李强,《英美证券期货行业反洗钱的制度比较及借鉴》,证券市场报道,2009(2)
[32]李文池,孙静；《证券业反洗钱监管的国际经验与启示》,载《西安财经学院学报》,2009.1
[33]刘连舸、欧阳卫民,《金融运行中的反洗钱》,中国金融出版社,2007
[34]罗序芳,《电子银行业务中的洗钱与反洗钱》,金融电子化,2009(12)
[35]马经,《金融机构反洗钱使用手册》,北京,中国金融出版社,2008
[36][法]玛丽·克里斯缇娜,迪皮伊·达侬著,陈莉译：《金融犯罪》,北京,中国大百科全书出版社,2006
[37]梅新育,《离岸金融中心资本流动监管的要害是什么》,21世纪经济报道,2005(3)
[38]欧阳卫民,《中外洗钱案例评析》,北京,法律出版社,2005
[39]庞在礼、吕兆玉《对财产保险业反洗钱的思考》,商丘日报,2008.12.15
[40]师永彦,《美国如何打击“地下钱庄”》,金融法苑,2008
[41]童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotal-JRJY200903006.htm, 2009
[42]汪澄清,《反洗钱在行动》,北京民主与建设出版社,2007
[43]王欣,《对完善我国反洗钱金融监管法律规制的探讨》,东北财经大学硕士学位论文,2007
[44]王艳,《再保险业洗钱风险分析及政策建设》,反洗钱工作文摘,长征出版社,2008(10)
[45]亚洲开发银行对我国洗钱金额的评估,2009
[46]严立新、张震,《反洗钱基础教程》,复旦大学出版社,2008
[47]赵金成,《洗钱犯罪研究》,中国人民公安大学出版社,2006
[48]张建军,《金融业反洗钱国际标准导读》,北京,经济科学出版社,2007
[49]朱孟楠、郭春松,《欧盟金融监管合作的经验与借鉴》,发展研究,2006(7)
[50]詹昭、柳军、柳杰,《反洗钱解读与操作实务》,中国人民公安大学出版社,2008.
[51]中国保险行业协会,《保险公司合规管理指引》,2008
[52]中国期货行业协会,《中国期货行业协会会员单位反洗钱工作指引》,2008
①詹昭、柳军、柳杰：《反洗钱解读与操作实务》,中国人民公安大学出版社,2008
①冯邦彦.《香港金融业百年》,东方出版中心,2007
②科技百科.http://baike.techweb.com.cn/doc-view-6403.shtml, 2009
②香港联交所资料数据库.http://www.hkex.com.hk/eng/index.htm, 2011
①蔡原江,尤嘉林：《游走悬崖边的资本“舞步”一维尔京注册投资真想》,载《中国外汇管理》,2004(3)
①[法]玛丽·克里斯缇娜,迪皮伊·达侬著,陈莉译：《金融犯罪》,北京,中国大百科全书出版社,2006
①高增安。《贸易洗钱与反洗钱研究》,科学出版社,2011
①童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotal-JRJY200903006.htm,2009
②中国工商报,香港反洗钱法律体系及其运作机制http://www.cicn.com.cn/docroot/200805/06/kw01/06040101.htm,2008
①童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotaI-JRJY200903006.htm, 2009
[1]Anthony Kennedy, Dead Fish across the Trail:Illustrations of Money Laundering Methods, Journal of Money Laundering Control, Auguest 2005.
[2]Ester C.S, Oral H.W & Chandima M., Offshore Financial Centers:Past, Present, and Possibilities for the future, IMF Working Paper, 26 June 2002.
[3]Conral Oberg: A Balancing Act: offshore Financial Centre Strategy and the Global Anti-Money Laundering Movement, Journal of Money Laundering Control, Autumn 2003
[4]FATF Documents, Risk based guidance for accountants, 17 June 2008
[5]FATF Report on Money Laundering Typologies, 2002-2003
[6]FATF Report on Money Laundering Typologies, 2003-2004
[7]FATF Report on Money Laundering Typologies, 2005-2006
[8]FATF Report on New Payment Methods, 13 October 2006
[9]Financial Intelligence Units, 100 case From the Egmont Group.
[10]Fisk, Daniel W., Deputy Assistant Secretary State for Western Hemisphere Affairs, April 6, 2005.
[11]http://www.hksfc.org.hk/sfc/html/EN/, 20 June 2011
[12]http://www.medvisa.com, 22 June 2011
[13]http://www.hkma.gov.hk/eng/index.shtml,23 June 2011
[14]http://www.hket.com, 23 June 2011
[15]http://www.hkex.com.hk/eng/index.htm, 23 June 2011
[16]International Association of Insurance Supervisors, Guidance Paper on Anti-Money Laundering and Combating the Financing of Terrorism, October 2004
[17]Jennifer C Rankin, Charting A Course, October 2005
[18]Money laundering Prevention, A Money Services Business Guide, U.S. Department of the Treasury
[19]Money laundering and digital precious metals, July 2008
[20]National Drug Threat Assessment 2005, National Drug Intelligence Center
[21]Oecd, A Online Payment Systems for E-Commerce, April 2006
[22]Prepaid Cards:Candy For Criminals?, 12 December 2005
[23]William Gilmore, Dirty Money:the Evolution of Money Laundering Countermeasures, Council of Europe Publishing Editions du Conseil de l'Europe.
[24]World insurance in 2008:Life premiums fall in the industrialized countries-strong growth in the emerging economies, Swiss Reinsurance Company Ltd., May 2009
[25]高增安,《贸易洗钱与反洗钱研究》,科学出版社,2011
[26]初本德,《地下钱庄问题深度解析》,北京,中国方正出版社,2008
[27]高材林,《离岸金融市场及其在中国的发展》,金融与保险,2008(11)
[28]蔡原江,尤嘉林：《游走悬崖边的资本“舞步”—维尔京注册投资真想》,载《中国外汇管理》,2004(3)
[29]郭小卉,《国外反洗钱的经验及其对我国的借鉴》,河北大学硕士学位论文,2006
[30]李德、张红地,《金融运行中的洗钱与反洗钱》,中国人民公安大学出版社,2003
[31]李强,《英美证券期货行业反洗钱的制度比较及借鉴》,证券市场报道,2009(2)
[32]李文池,孙静；《证券业反洗钱监管的国际经验与启示》,载《西安财经学院学报》,2009.1
[33]刘连舸、欧阳卫民,《金融运行中的反洗钱》,中国金融出版社,2007
[34]罗序芳,《电子银行业务中的洗钱与反洗钱》,金融电子化,2009(12)
[35]马经,《金融机构反洗钱使用手册》,北京,中国金融出版社,2008
[36][法]玛丽·克里斯缇娜,迪皮伊·达侬著,陈莉译：《金融犯罪》,北京,中国大百科全书出版社,2006
[37]梅新育,《离岸金融中心资本流动监管的要害是什么》,21世纪经济报道,2005(3)
[38]欧阳卫民,《中外洗钱案例评析》,北京,法律出版社,2005
[39]庞在礼、吕兆玉《对财产保险业反洗钱的思考》,商丘日报,2008.12.15
[40]师永彦,《美国如何打击“地下钱庄”》,金融法苑,2008
[41]童文俊,香港反洗钱监管的经验及对内地的启示http://cnki.com.cn/Article/CJFDTotal-JRJY200903006.htm, 2009
[42]汪澄清,《反洗钱在行动》,北京民主与建设出版社,2007
[43]王欣,《对完善我国反洗钱金融监管法律规制的探讨》,东北财经大学硕士学位论文,2007
[44]王艳,《再保险业洗钱风险分析及政策建设》,反洗钱工作文摘,长征出版社,2008(10)
[45]亚洲开发银行对我国洗钱金额的评估,2009
[46]严立新、张震,《反洗钱基础教程》,复旦大学出版社,2008
[47]赵金成,《洗钱犯罪研究》,中国人民公安大学出版社,2006
[48]张建军,《金融业反洗钱国际标准导读》,北京,经济科学出版社,2007
[49]朱孟楠、郭春松,《欧盟金融监管合作的经验与借鉴》,发展研究,2006(7)
[50]詹昭、柳军、柳杰,《反洗钱解读与操作实务》,中国人民公安大学出版社,2008.
[51]中国保险行业协会,《保险公司合规管理指引》,2008
[52]中国期货行业协会,《中国期货行业协会会员单位反洗钱工作指引》,2008