银行反洗钱内部控制效率评价体系研究

发布时间：2018-09-18 16:43

【摘要】：一、研究背景。随着经济的快速发展和金融形态的多样化,洗钱已经成为社会经济形态中不可回避的问题。贪污、诈骗、走私、黑社会、恐怖活动等严重犯罪都与洗钱成为密不可分的上下游共生犯罪。其犯罪产生的收益存在掩饰、隐瞒、窝藏、转移的动机。首先,这些犯罪本身危害着社会的公平、公正以及社会的安全稳定。其次,洗钱本身所引发的经济活动以及资金流动具有非理性的特征,是影响金融稳定、健康发展的重要隐患。尤其在经济全球化进程中,洗钱者利用各国法律体制、政治体制上的差异,长期潜伏,跨国界运行,隐蔽性极强,对国际经济和国内经济的威胁性和破坏性也是空前的。因此反洗钱已经成为国际社会高度重视并达成统一的重要实践领域。在反洗钱实践中,国际社会、国内监管者逐渐意识到,反洗钱活动本身除了可以有效打击洗钱行为,维护经济、金融稳定,同时,它还是发现、遏制各种严重上游犯罪的有效手段。通过反洗钱资金监测,既可以及时发现上游犯罪的可疑资金流动,同时还能减少、降低贪污、走私等犯罪造成的经济损失。在恐怖主义、核武器和大规模杀伤性武器扩散逐渐成为威胁社会安全的重要因素后,反洗钱活动也同时与打击恐怖融资和防扩散融资密切关联,成为国家政治意志的着力点之一。在外部宏观动力的推动下,作为洗钱资金流动的主要领域——银行金融机构,首当其冲地成为反洗钱的前沿阵地。监管部门为银行制定了必须遵守的反洗钱规则,包括建立制度、客户尽职调查、可疑交易监测和报告、记录保存、宣传培训等等。银行在外部监管的约束下按照规制履行法定反洗钱义务。银行反洗钱活动被理论解释为正外部性经济活动。基于公共利益说的外部性,需要监管等外部措施来保证反洗钱的社会供给。但是,经过实践后,银行反洗钱活动虽然得以执行,但执行效果并不理想。银行总是被动的以应付监管为行动标准,导致企业内部资源和社会资源的极大浪费。在有关国际组织的引导下,银行反洗钱活动从“规则为本”向“风险为本”转变。风险为本的反洗钱方法要求银行以风险识别、评估为基础,合理分配反洗钱资源,构建相应的控制体系和控制措施,将有限的资源重点投入到洗钱风险高的领域,提高反洗钱工作效率,同时也促进银行整体内部控制活动的质量。银行反洗钱活动面临外部成本内生化的要求。随着国际反洗钱监管日趋严格,银行因洗钱活动而面临的风险类型逐步明晰。除了传统的因欺诈等活动而导致的操作风险外,洗钱还导致银行面临更为严重的法律风险、声誉风险。最终可能导致挤兑和倒闭。近期美国监管机构对银行的反洗钱调查事件可以看出,银行机构面临的反洗钱处罚成本直逼机构倒闭。2012年纽约州最高银行监管机构纽约州金融服务局(DFS)指控渣打银行涉嫌在近10年的时间内为伊朗客户隐瞒了大约6万笔秘密交易,涉及至少2500亿美元,渣打银行从中获得数亿美元费用,涉嫌为伊朗银行洗钱。在对渣打银行纽约分行出具的监管令中,DFS明确指责渣打银行精心谋划骗局,并在其德勤会计师事务所顾问团体的帮助下,向监管部门隐瞒利用美元清算为伊朗客户提供服务的事实。如果DFS对渣打银行的指控成立,该银行将被吊销其在纽约州的银行牌照。渣打银行就指控与纽约州金融服务局最终确定和解条款,支付3.4亿美元的罚金,并在其纽约分行设立一名直接向金融局汇报的”合规监察员”。上述和解协议使渣打银行得以保留其经营牌照。除此之外,近期,美国司法部等机构还对包括汇丰控股、德意志银行在内的其他银行展开反洗钱调查,被调查银行都有可能面临上亿的巨额罚款。面临严格的反洗钱监管环境,银行已经从风险控制角度研究反洗钱控制的内部化问题。反洗钱在银行内部逐步从操作层面、操作风险领域抽身,渐渐上升到高级管理层、董事会、公司治理层面,并逐步成为渗透到整个银行管理框架的重要体系。二、研究目的。本论文在确定银行反洗钱外部公共产品属性的基础上,着力分析挖掘银行反洗钱活动的内部控制属性。在明确属性后,本论文认为银行只要建立合理的银行反洗钱内部控制体系就可以规避大部分的洗钱风险。但难点也正是在于如何定义什么是合理的反洗钱内部控制体系。本文认为,提高银行反洗钱内部控制效率的关键在于整合银行风险控制资源,将反洗钱嵌入银行整体内部控制体系中,从事前、事中、事后进行全方位的控制。在此基础上建立一套有效的评价体系,根据评价结果合理调整内部控制体系,以确保其适应性。基于上述研究目的,本论文借鉴内部控制理论在风险领域的发展成果ERM框架,为满足监管和银行自身的需求,构建银行反洗钱内部控制效率评价体系。风险控制效率体现在由企业战略所决定的企业客观风险水平和因此而采取的控制措施的对比关系上。即风险高的企业应配备强化的控制措施,风险低的企业可以配备简化的控制措施。与银行战略相关的资源、组织、业务、财务、客户、学习能力等同样决定了银行所面临的洗钱风险等级。银行应根据对自身风险的客观识别和评价,配备与其相适应的控制措施,这些措施的保证程度就是银行反洗钱内部控制的效率。根据银行反洗钱内部控制效率评价过程和结果中反映出的信息能同时为反洗钱监管和银行内部管理提供决策依据。评估工作本身有利于系统、全面、深入的反映某一独立银行个体的反洗钱状态。通过统一评价标准的汇总评估结果还能反映一个区域银行业的反洗钱情况。通过对反洗钱薄弱环节的分析,可以有针对性的采取措施,改进和优化政策、体质、体系、流程等根本设计,准确的提高反洗钱工作效率。三、主要内容。本文第一章主要介绍了论文的选题背景。通过介绍洗钱及银行业反洗钱的发展历程,引出本论文研究主题的必要性、迫切性和现实意义,并在此基础上提出研究目的、研究思路和论文的创新性。论文第二章重点介绍了论文研究领域的文献情况。由于论文研究主题涉及反洗钱及内部控制两个较大的学术领域,各自独立的文献数量较多,但二者结合的研究思路尚属新兴领域,因此文献关联性较弱,且共同文献资料尚不足。论文第三章是是对银行反洗钱活动属性的分析,也是全文的理论基础。在确立银行反洗钱活动具有公共产品和内部控制双重属性的基础上,论文重点阐述这两方面的理论基础,并引出构建银行反洗钱内部控制效率评价体系的需求。第四章是借鉴企业内部控制理论在风险管理领域的发展成果—《企业风险管理—整体框架》(即ERM框架)全面研究可以衡量银行洗钱风险特征及洗钱风险控制的指标,构建银行反洗钱内部控制效率评价二维指标体系。论文第五章采用综合评价法建立了银行反洗钱内部控制效率评价模型。第六章运用已建立的银行反洗钱内部控制效率评价体系对某银行进行评价,对评价结果进行运用和管理,检验模型的科学性、合理性。第七章根据评价模型建立、实操等研究环节积累的信息,结合反洗钱国际、国内发展情况等外部环境信息,总结了论文的研究结论,并对评价模型的发展和完善提出建议和展望。四、创新点。本论文的主要创新点在于首先分析论证了银行反洗钱活动具有公共产品和内部控制双重属性,有效的实现了银行反洗钱活动内生管理的理论基础。其次,借鉴ERM框架,构建评价洗钱风险与洗钱控制适应度的二维评价模型,有效的构建了“风险为本”反洗钱原则下银行反洗钱活动的管理工具。第三,构建了以企业目标为核心的洗钱风险特征指标体系和以企业控制措施为核心的洗钱风险控制指标体系,将反洗钱复杂的多因素统一定位到内部控制效率评价的体系内,为反洗钱实践搭建了操作平台。最后统一了我国银行业反洗钱的内外动因,以银行反洗钱效率体系为统一平台,综合运用评价信息,同时满足外部监管需求和内部管理需求。
[Abstract]:First, the research background.
With the rapid development of economy and the diversification of financial forms, money laundering has become an unavoidable problem in social and economic forms. Corruption, fraud, smuggling, underworld, terrorist activities and other serious crimes have become inseparable from money laundering upstream and downstream symbiotic crimes. First of all, these crimes themselves endanger social equity, justice and social security and stability. Secondly, the economic activities and capital flow caused by money laundering itself have irrational characteristics, which is an important hidden danger affecting financial stability and healthy development. Especially in the process of economic globalization, money launderers make use of the legal and political systems of various countries. The difference, long-term latency, cross-border operation, strong concealment, the threat to the international economy and domestic economy is unprecedented and destructive. Therefore, anti-money laundering has become an important field of practice for the international community to attach great importance to and achieve unity.
In the practice of anti-money laundering, the international community and domestic regulators have gradually realized that anti-money laundering activities themselves can not only effectively combat money laundering, maintain economic and financial stability, but also find effective means to curb various serious upstream crimes. After terrorism, the proliferation of nuclear weapons and weapons of mass destruction has become an important factor threatening social security, anti-money laundering activities are also closely related to combating terrorist financing and non-proliferation financing, becoming one of the focus of national political will.
Promoted by external macro-motivation, banking and financial institutions, as the main areas of money laundering, have become the forefront of anti-money laundering. The anti-money laundering activities of banks are theoretically interpreted as positive external economic activities. Based on the externality of the public interest theory, external measures such as supervision are needed to ensure the social supply of anti-money laundering. Under the guidance of relevant international organizations, anti-money laundering activities of banks have changed from "rule-based" to "risk-based". Risk-based anti-money laundering methods require banks to identify risks. On the basis of evaluation, rational allocation of anti-money laundering resources, construction of corresponding control system and control measures, the limited resources will be focused on high-risk areas of money laundering, improve the efficiency of anti-money laundering work, but also promote the quality of the overall internal control activities of banks.
As the international anti-money laundering supervision becomes more and more stringent, the types of risks banks face due to money laundering activities are becoming clear. In addition to the traditional operational risks caused by fraud and other activities, money laundering also causes banks to face more serious legal risks, reputation risks. It may eventually lead to runs and bankruptcies. In 2012, the New York State Financial Services Agency (DFS), the state's top banking regulator, accused Standard Chartered of hiding about 60,000 secret transactions involving at least $250 billion for Iranian customers in nearly 10 years. In a regulatory order issued by Standard Chartered Bank in New York, DFS explicitly accused Standard Chartered of meticulous fraud and, with the help of its Deloitte accounting firm advisory group, hid from regulators the fact that it used the dollar to liquidate its services to Iranian customers. S. charged Standard Chartered with revoking its bank license in New York. Standard Chartered paid a fine of $340 million for the final settlement of the charges with the New York State Financial Services Agency and set up a compliance inspector reporting directly to the Financial Bureau at its New York branch. In addition, the U.S. Department of Justice and other agencies recently launched an anti-money laundering investigation into other banks, including HSBC Holdings and Deutsche Bank, which could face hundreds of millions of dollars in fines. Anti-money laundering in the bank gradually from the operational level, operational risk areas, gradually rose to senior management, board of directors, corporate governance level, and gradually penetrated into the entire banking management framework of an important system.
Two, the purpose of the study.
On the basis of defining the attributes of external public goods of anti-money laundering, this paper focuses on analyzing and mining the internal control attributes of anti-money laundering activities of banks. This paper holds that the key to improve the efficiency of anti-money laundering internal control lies in the integration of bank risk control resources, the embedding of anti-money laundering into the overall internal control system of the bank, and the overall control of the bank before, during and after the event. According to the evaluation results, we should rationally adjust the internal control system to ensure its adaptability.
Based on the above-mentioned research purposes, this paper draws lessons from the ERM framework of internal control theory in the field of risk, in order to meet the needs of supervision and banks themselves, constructs the efficiency evaluation system of bank anti-money laundering internal control. In contrast, firms with high risks should be equipped with strengthened control measures, and firms with low risks should be equipped with simplified control measures. According to the information reflected in the evaluation process and results of the internal control efficiency of anti-money laundering of banks, it can also provide decision-making basis for anti-money laundering supervision and internal management of banks. Through the analysis of the weak links of anti-money laundering, we can take targeted measures to improve and optimize the basic design of policies, physique, systems and processes. Improve the efficiency of anti money laundering work.
Three, the main content.
The first chapter of this paper mainly introduces the background of topic selection. Through introducing the development of money laundering and anti-money laundering in banking industry, the necessity, urgency and practical significance of the research topic are introduced. On this basis, the research purpose, research ideas and innovation of the paper are put forward. The second chapter focuses on the papers in the field of research. Since the research topics of the paper involve two major academic fields, namely, anti-money laundering and internal control, the number of independent documents is relatively large, but the combination of the two research ideas is still a new field, so the literature relevance is weak, and the common literature is still insufficient. On the basis of establishing that the anti-money laundering activities of banks have dual attributes of public goods and internal control, this paper focuses on the theoretical basis of these two aspects, and leads to the need to construct an evaluation system of the efficiency of the anti-money laundering internal control of banks. The outcomes of the study are as follows: Enterprise Risk Management-Overall Framework (ERM Framework). A two-dimensional index system for evaluating the efficiency of bank anti-money laundering internal control is constructed. In the fifth chapter, a comprehensive evaluation model for evaluating the efficiency of bank anti-money laundering internal control is established. Chapter Six evaluates a bank by using the established internal control efficiency evaluation system of anti-money laundering. The evaluation results are used and managed to test the scientificity and rationality of the model. The research conclusions are summarized, and suggestions and prospects for the development and improvement of the evaluation model are put forward.
Four, innovation.
The main innovation of this paper is that the anti-money laundering activities of banks have dual attributes of public goods and internal control, which effectively realizes the theoretical basis of endogenous management of anti-money laundering activities of banks. Secondly, drawing on the framework of ERM, a two-dimensional evaluation model for evaluating the suitability of money laundering risk and money laundering control is constructed effectively. Thirdly, the paper constructs the risk characteristic index system of money laundering centered on the enterprise objectives and the risk control index system centered on the enterprise control measures, and unifies the complex multi-factors of anti-money laundering into the evaluation system of internal control efficiency. The practice of anti-money laundering has set up an operating platform. Finally, it unifies the internal and external motivations of anti-money laundering in China's banking industry, takes the bank anti-money laundering efficiency system as a unified platform, comprehensively uses evaluation information, and meets the external regulatory needs and internal management needs.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F831.2

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