韶关银行业反洗钱问题研究
摘要
洗钱是指隐瞒或掩饰犯罪收益的真实来源和性质,使其在形式上合法化的行为。为了遏制洗钱犯罪,世界各国的专家学者开展了大量的研究和探索,从各国反洗钱研究的成果和实践经验来看:银行业金融机构是洗钱犯罪活动的重要渠道,最易为洗钱犯罪分子所利用,应进一步加强银行业的反洗钱工作,促使银行遵守反洗钱法规,正确履行反洗钱义务。
本文从洗钱犯罪与反洗钱的基本定义出发,通过辨析容易混淆的概念,阐述了洗钱的危害,分析了洗钱的基本过程和主要渠道,结合了韶关市茗苑开发置业公司贷款诈骗案件、韶关市地下钱庄与澳门赌场利用银行洗钱案件以及韶关市某银行工作人员利用网络从事非法集资洗钱案件等几个典型案例及其启示,重点考察了韶关银行业反洗钱工作的现状,针对当前韶关银行业反洗钱工作存在的主要问题,剖析了其原因,然后通过研究分析发达国家如美国、英国银行业反洗钱的经验,得出对韶关银行业反洗钱工作的启示,最后从韶关的实际出发,提出了进一步加强银行业反洗钱工作的对策建议。
Money-Laundering, refers to conceal or disguise the true source of the proceeds of crime and the nature of its form of legalization. In order to curb money-laundering crimes, experts and scholars around the world for a lot of research and exploration, from the Anti-Money Laundering research results and practical experience: banking financial institutions, money-laundering and criminal activities is an important channel for the most vulnerable to money-laundering by criminals Use, should further strengthen anti-money laundering work of the banking sector, prompted the banks to comply with anti-money laundering laws and regulations, the right to anti-money laundering obligations
This article from the money-laundering crime and the basic definition of money-laundering through Discrimination easily confuse the concept of a money-laundering on the harm of the basic process of money laundering and the main channel, combining the development of Shaoguan City Mingyuan home buyers loans fraud cases, Shaoguan Urban underground banks and Macau casinos use of the banking and money-laundering cases in Shaoguan City, a bank staff use the Internet for illegal fund-raising money-laundering cases, and several typical cases and Enlightenment, focusing on the banking industry in Shaoguan inspected the anti-money laundering work of the status quo, at present the banking sector in Shaoguan Anti-money laundering work of the main problems, analyze its causes, and then through research and analysis developed countries like the United States and Britain against money-laundering banking experience, draw on the work of the Anti-Money Laundering Banking Shaoguan Revelation, the last from the reality of Shaoguan, to Further strengthen the banking sector of the anti-money laundering measures proposed.
本文从洗钱犯罪与反洗钱的基本定义出发,通过辨析容易混淆的概念,阐述了洗钱的危害,分析了洗钱的基本过程和主要渠道,结合了韶关市茗苑开发置业公司贷款诈骗案件、韶关市地下钱庄与澳门赌场利用银行洗钱案件以及韶关市某银行工作人员利用网络从事非法集资洗钱案件等几个典型案例及其启示,重点考察了韶关银行业反洗钱工作的现状,针对当前韶关银行业反洗钱工作存在的主要问题,剖析了其原因,然后通过研究分析发达国家如美国、英国银行业反洗钱的经验,得出对韶关银行业反洗钱工作的启示,最后从韶关的实际出发,提出了进一步加强银行业反洗钱工作的对策建议。
Money-Laundering, refers to conceal or disguise the true source of the proceeds of crime and the nature of its form of legalization. In order to curb money-laundering crimes, experts and scholars around the world for a lot of research and exploration, from the Anti-Money Laundering research results and practical experience: banking financial institutions, money-laundering and criminal activities is an important channel for the most vulnerable to money-laundering by criminals Use, should further strengthen anti-money laundering work of the banking sector, prompted the banks to comply with anti-money laundering laws and regulations, the right to anti-money laundering obligations
This article from the money-laundering crime and the basic definition of money-laundering through Discrimination easily confuse the concept of a money-laundering on the harm of the basic process of money laundering and the main channel, combining the development of Shaoguan City Mingyuan home buyers loans fraud cases, Shaoguan Urban underground banks and Macau casinos use of the banking and money-laundering cases in Shaoguan City, a bank staff use the Internet for illegal fund-raising money-laundering cases, and several typical cases and Enlightenment, focusing on the banking industry in Shaoguan inspected the anti-money laundering work of the status quo, at present the banking sector in Shaoguan Anti-money laundering work of the main problems, analyze its causes, and then through research and analysis developed countries like the United States and Britain against money-laundering banking experience, draw on the work of the Anti-Money Laundering Banking Shaoguan Revelation, the last from the reality of Shaoguan, to Further strengthen the banking sector of the anti-money laundering measures proposed.
引文
[1]李若谷.反洗钱知识读本.北京:中国金融出版社, 2006, 62-65
[2]全国人大常委会预算工作委员会预决算审查室.国际反洗钱法律文件汇编.北京:中国财政经济出版社, 2003, 177-250
[3]郭建安,王立宪,严军兴主编.国外反洗钱法律法规汇编.北京:法律出版社, 2004, 78-95
[4]张阳.国际反洗钱规范透视.北京:中国财政经济出版社, 2004, 62-66
[5]公安部经济犯罪侦查局. Financial Action Task Force on Money Laundering (FATF:打击洗钱金融行动工作组).关于洗钱问题的四十项建议.北京:群众出版社, 2003, 18-25
[6] Financial Action Task Force on Money Laundering(FATF:打击洗钱金融行动工作组).制止恐怖分子筹资活动的特别建议.北京:中国金融出版社, 2003, 58-63
[7]俞光远.中华人民共和国反洗钱法实用手册.北京:中国财政经济出版社, 2006, 93-105
[8]安建,冯淑萍,项俊波.中华人民共和国反洗钱法释义.北京:北京人民出版社, 2006, 55-70
[9] William J.McDonough.银行存款的国际转移洗钱.北京:中国青年出版社,2003,14-15
[10] Philip Lowe.银行支票账户洗钱不容忽视.北京:中国金融出版社. 1993,26-28, 135-150
[11] Mckinnon. 911恐怖融资洗钱犯罪调查报告.北京:中国金融出版社.2004,125-130
[12] John D.Hawke.建立国家金融情报机构的调查.北京:中国财政经济出版社.2007,75-79
[13]王燕之.有效的反洗钱机制的构建研究.北京:中国金融出版社.2008, 255-285
[14]杨胜刚,吴立源.资本外逃与地下钱庄关系初探.河南金融管理干部学院学报, 2003,(4), 22-23
[15]欧阳卫民.反腐败反洗钱与金融情报机构建设.北京:法律出版社, 2006, 11-13
[16]张维迎.博弈论与信息经济学.上海:上海人民出版社, 1996, 70-78
[17]凌涛.我国金融机构反洗钱行为的博弈分析.上海金融, 2004,(12), 33-35
[18]徐汉明.中国反洗钱立法研究.北京:法律出版社, 2005, 78-105
[19] Bikker, J. A.,Hu,H.(2002), Cyclical patterns in profits, provisioning and lending of banks and procyclicality of the new Basel capital requirements, Banca Nazionale del Lavaro Quarlerlv Review , 2002(55),143-175
[20]俞焰.洗钱的现状、危害与反洗钱的对策思路.福建金融管理干部学院学报, 2004,(2), 45-47
[21]中国人民银行.中国反洗钱报告2005,人民银行网站http://www.pbc. gov.cn/fanxiqian/ fanxiqianbaogao.asp, 2006-08-24
[22]梁英武.支付交易与反洗钱.北京:中国金融出版社, 2003,156-183
[23]国家外汇管理局反洗钱课题组.美国反洗钱最新举措.北京:中国财政经济出版社, 2004, 90-103
[24]王自力.跨国洗钱与反洗钱.第一财经日报, 2006,(12), 2-3
[25]边维刚.美国反洗钱体系及其启示.南方金融, 2004,(12). 60-63
[26]田亦夫.反洗钱的国际经验及启示.经济研究, 2004,(12). 42-43
[27]姚文.美国反洗钱机制及对我国的启示.河南金融管理干部学院学报, 2006,(5). 15-18
[28]严立新.欧美反洗钱组织架构的设立模式对我国的启示.江苏社会科学, 2006,(6). 37-39
[29]程小白,徐鹏.国际反洗钱经验对我国反洗钱工作的启示.江西公安专科学校学报, 2006,(4). 32-35
[30]马勋.外国反洗钱机制对我国的启示.湖北社会科学, 2004,(7). 50-52
[31] Bikker. Jakob and Paul Melzemakers. Bank provisioning behavior and procyclicality. DNB Staff Reports, 2003(13), 50-52
[32] Laeven. L.,Majnoni,G. Loan loss provisioning and economic slowdowns: too much,too late? Journal of Financial Intertional , 2003(12), 16-18
[33] Cavallo,Michele and Majnoni,Giovanni.Do banks provision for bad loans in good Limes? Word Bank Policy Research, Working Paper,2001(27), 11-13
[34] Philip Lowe , Credit Risk Measurement and Procyclicality. BIS Working Papcr,2002(20 ), 20-28
[35]杰弗里·罗宾逊.世界第三大产业洗钱.中国物资出版社, 1998, 65-68
[36] Macdonald,Scott. Frontier for international Money Regulation After BCCI:International Cooperation or Fragmentation?Proceedings of the 86th Annual Meeting of the American society of International Law Washington,1992, 6-7
[37] Joseph F.Benning. Transnational organized Crime through the Formation of anAnti-Money Laundering Regime ,New York University,May, 2001, 15-16
[38]朱宝明.我国银行业反洗钱的成本与收益分析.金融研究, 2004,(4). 108-110
[39]朱宝明.反洗钱若干问题的经济理论分析:[暨南大学博士论文].广州:暨南大学, 2004, 85-90
[40]陈小云.中国反洗钱法制建设的最新发展.中国金融, 2006,(22). 25-26
[41]韦俊.中国金融业反洗钱问题研究.成都:西南政法大学出版社, 2006, 5-7
[42]王晓莉.关于我国当前建立反洗钱激励机制的思考.世界经济情况, 2006,(20). 22-25
[2]全国人大常委会预算工作委员会预决算审查室.国际反洗钱法律文件汇编.北京:中国财政经济出版社, 2003, 177-250
[3]郭建安,王立宪,严军兴主编.国外反洗钱法律法规汇编.北京:法律出版社, 2004, 78-95
[4]张阳.国际反洗钱规范透视.北京:中国财政经济出版社, 2004, 62-66
[5]公安部经济犯罪侦查局. Financial Action Task Force on Money Laundering (FATF:打击洗钱金融行动工作组).关于洗钱问题的四十项建议.北京:群众出版社, 2003, 18-25
[6] Financial Action Task Force on Money Laundering(FATF:打击洗钱金融行动工作组).制止恐怖分子筹资活动的特别建议.北京:中国金融出版社, 2003, 58-63
[7]俞光远.中华人民共和国反洗钱法实用手册.北京:中国财政经济出版社, 2006, 93-105
[8]安建,冯淑萍,项俊波.中华人民共和国反洗钱法释义.北京:北京人民出版社, 2006, 55-70
[9] William J.McDonough.银行存款的国际转移洗钱.北京:中国青年出版社,2003,14-15
[10] Philip Lowe.银行支票账户洗钱不容忽视.北京:中国金融出版社. 1993,26-28, 135-150
[11] Mckinnon. 911恐怖融资洗钱犯罪调查报告.北京:中国金融出版社.2004,125-130
[12] John D.Hawke.建立国家金融情报机构的调查.北京:中国财政经济出版社.2007,75-79
[13]王燕之.有效的反洗钱机制的构建研究.北京:中国金融出版社.2008, 255-285
[14]杨胜刚,吴立源.资本外逃与地下钱庄关系初探.河南金融管理干部学院学报, 2003,(4), 22-23
[15]欧阳卫民.反腐败反洗钱与金融情报机构建设.北京:法律出版社, 2006, 11-13
[16]张维迎.博弈论与信息经济学.上海:上海人民出版社, 1996, 70-78
[17]凌涛.我国金融机构反洗钱行为的博弈分析.上海金融, 2004,(12), 33-35
[18]徐汉明.中国反洗钱立法研究.北京:法律出版社, 2005, 78-105
[19] Bikker, J. A.,Hu,H.(2002), Cyclical patterns in profits, provisioning and lending of banks and procyclicality of the new Basel capital requirements, Banca Nazionale del Lavaro Quarlerlv Review , 2002(55),143-175
[20]俞焰.洗钱的现状、危害与反洗钱的对策思路.福建金融管理干部学院学报, 2004,(2), 45-47
[21]中国人民银行.中国反洗钱报告2005,人民银行网站http://www.pbc. gov.cn/fanxiqian/ fanxiqianbaogao.asp, 2006-08-24
[22]梁英武.支付交易与反洗钱.北京:中国金融出版社, 2003,156-183
[23]国家外汇管理局反洗钱课题组.美国反洗钱最新举措.北京:中国财政经济出版社, 2004, 90-103
[24]王自力.跨国洗钱与反洗钱.第一财经日报, 2006,(12), 2-3
[25]边维刚.美国反洗钱体系及其启示.南方金融, 2004,(12). 60-63
[26]田亦夫.反洗钱的国际经验及启示.经济研究, 2004,(12). 42-43
[27]姚文.美国反洗钱机制及对我国的启示.河南金融管理干部学院学报, 2006,(5). 15-18
[28]严立新.欧美反洗钱组织架构的设立模式对我国的启示.江苏社会科学, 2006,(6). 37-39
[29]程小白,徐鹏.国际反洗钱经验对我国反洗钱工作的启示.江西公安专科学校学报, 2006,(4). 32-35
[30]马勋.外国反洗钱机制对我国的启示.湖北社会科学, 2004,(7). 50-52
[31] Bikker. Jakob and Paul Melzemakers. Bank provisioning behavior and procyclicality. DNB Staff Reports, 2003(13), 50-52
[32] Laeven. L.,Majnoni,G. Loan loss provisioning and economic slowdowns: too much,too late? Journal of Financial Intertional , 2003(12), 16-18
[33] Cavallo,Michele and Majnoni,Giovanni.Do banks provision for bad loans in good Limes? Word Bank Policy Research, Working Paper,2001(27), 11-13
[34] Philip Lowe , Credit Risk Measurement and Procyclicality. BIS Working Papcr,2002(20 ), 20-28
[35]杰弗里·罗宾逊.世界第三大产业洗钱.中国物资出版社, 1998, 65-68
[36] Macdonald,Scott. Frontier for international Money Regulation After BCCI:International Cooperation or Fragmentation?Proceedings of the 86th Annual Meeting of the American society of International Law Washington,1992, 6-7
[37] Joseph F.Benning. Transnational organized Crime through the Formation of anAnti-Money Laundering Regime ,New York University,May, 2001, 15-16
[38]朱宝明.我国银行业反洗钱的成本与收益分析.金融研究, 2004,(4). 108-110
[39]朱宝明.反洗钱若干问题的经济理论分析:[暨南大学博士论文].广州:暨南大学, 2004, 85-90
[40]陈小云.中国反洗钱法制建设的最新发展.中国金融, 2006,(22). 25-26
[41]韦俊.中国金融业反洗钱问题研究.成都:西南政法大学出版社, 2006, 5-7
[42]王晓莉.关于我国当前建立反洗钱激励机制的思考.世界经济情况, 2006,(20). 22-25