基于资金流的不法公职人员洗钱行为预警研究

发布时间：2019-01-27 19:16

【摘要】：尽管改革开放至今，社会经济建设已取得了巨大成就，人民生活水平也有了显著提升，但社会中的不和谐因素仍然存在。特别是有效监管体制和监管手段的缺失，导致公职人员利用手中职权或掌握的资源获得违法收入的诱惑不断加大。近年来，公职人员上游犯罪案件不仅数量逐年增加，涉案金额也不断上升。通过腐败贪污等违法行为敛财后，公职人员为了隐瞒违法资金来源，为违法所得披上合法的外衣，会通过各种途径洗钱。然而，由于上游犯罪行为和资金转移都具有隐蔽性，大部分犯罪行为被发现时，资金已经转移，绝大多数损失都无法追回，如何有效预警不法公职人员洗钱行为一直是困扰公安、纪检和有关金融部门的一项重要难题。因此，进行公职人员洗钱行为预警研究，对于有效防范和遏制公职人员的洗钱行为具有重要意义。本文基于资金流进行不法公职人员洗钱行为的预警研究，主要内容归纳如下：（1）在不法公职人员洗钱案例分类研究的基础上，，归纳总结了公职人员洗钱行为的资金流特征。本文从已有的不法公职人员洗钱犯罪案例入手，提取上游资金来源和下游资金转移路径中资金流的关键点，归纳总结了不法公职人员洗钱行为的资金流特征。（2）以收集的不法公职人员洗钱案例数据为基础，对不法公职人员洗钱行为进行描述性统计分析。论文数据主要来自全国范围内2004-2014年已经判决的公职人员洗钱行为案件，从中选取与案例信息表内容相符的有效样本数据30个，这些样本数据从个人特征、工作特征、环境特征和资金流特征四个方面进行描述性统计分析。（3）构建基于资金流的不法公职人员洗钱行为预警模型。本文从实证的角度，归纳了公职人员洗钱行为模型构建的关键指标，运用因子分析法构建了公职人员洗钱行为的预警模型，计算出了预警临界值，并进行了实证检验，证明了该模型可以有效预测公职人员的洗钱行为。
[Abstract]:Although great achievements have been made in the construction of social economy and the standard of living of the people has been greatly improved since the reform and opening up to the outside world, the disharmonious factors still exist in the society. Especially the lack of effective regulatory system and means leads to the temptation of public officials to obtain illegal income by using their power or resources. In recent years, the number of upstream crimes of public officials not only increases year by year, but also increases. After collecting money through corruption and other illegal acts, public officials will launder money through various ways in order to conceal the source of illegal funds and to put on a legal coat for illegal gains. However, due to the concealment of the upstream criminal acts and the transfer of funds, when most of the criminal acts are discovered, the funds have already been transferred, and the vast majority of the losses cannot be recovered. How to effectively warn the money laundering of illegal public officials has always been an important problem for public security, discipline inspection and related financial departments. Therefore, it is of great significance to prevent and curb the money laundering of public officials. The main contents of this paper are summarized as follows: (1) on the basis of the classification of the cases of money laundering by illegal public officials, This paper summarizes the characteristics of money flow of money laundering by public officials. This paper begins with the existing criminal cases of money laundering of illegal public officials, extracts the key points of the upstream funds source and the downstream funds transfer path, and sums up the characteristics of the funds flow of the illegal public officials' money laundering. (2) based on the data collected from the case of money laundering by illegal public officials, this paper makes a descriptive statistical analysis on the money laundering of illegal public officials. The data of the paper mainly come from the cases of money laundering of public officials that have been adjudicated in the whole country from 2004 to 2014, from which 30 valid sample data are selected, which are consistent with the contents of the case information table. These sample data are based on personal characteristics, job characteristics, etc. Environmental characteristics and capital flow characteristics of four aspects of descriptive statistical analysis. (3) to build an early warning model of illegal public officials' money laundering based on capital flow. From the empirical point of view, this paper sums up the key indicators of the establishment of the public officials' money laundering behavior model, constructs the early warning model of the public officials' money laundering behavior by using the factor analysis method, calculates the critical value of the early warning, and makes an empirical test. It is proved that the model can effectively predict the money laundering behavior of public officials.
【学位授予单位】：山西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D924.3;D630.9

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