当今国际贸易洗钱模式分析与反洗钱法律对策

发布时间：2018-04-16 16:06

本文选题：洗钱 + 贸易洗钱　；参考：《南京财经大学》2012年硕士论文

【摘要】：贸易洗钱是一个新兴的老话题。它的新在于“基于贸易的洗钱”的概念于2005年12月《美国洗钱威胁评估报告》才首次提出，最初的研究是由人为定价引发的资本外逃问题，当下研究扩展到税收偷逃和恐怖融资问题，但是并没有形成系统完整的理论体系。它的老在于洗钱自古有之，最早可以追溯到3000年前的中国，那时的商人为了防止统治者对自己做生意积攒下来的财富的掠夺，想尽方法隐藏自己的财产，这可以看作贸易洗钱的鼻祖。一个事物有其自身发展的规律，随着历史的演进，其也在发展变化着。贸易洗钱也不例外，，其洗钱手段更加多样化，涉案金额也是越来越大，影响的地域范围也是越来越广。如今贸易洗钱已然发展到了一个高峰期，引起了国际社会的广泛关注。本文在前人研究的基础上，结合当下国际贸易的主要特点，着重探讨了隐藏在国际贸易背后的洗钱犯罪。文章首先介绍了前人在反洗钱领域的研究成果，这也是本文得以展开的基石，同时阐述了笔者选择此课题作为毕业论文的目的以及进一步探讨此课题的意义。其次以贸易洗钱为出发点，对国际贸易洗钱的概念进行了界定，分析了贸易洗钱的一些特点，并结合相关案例分析了贸易洗钱的运作过程，其中重点探讨了基于国际贸易支付洗钱的热点问题，这也是本文的研究重点。再次，回归到理论，这部分主要总结了国际上重要的反洗钱法律法规，包括联合国、金融行动特别工作组（FATF）、欧盟等国际组织及美、英、加等国的反洗钱法律法规。使我们初步了解国际上对反洗钱的相关法律规定和实践对策，同时也为我国在反洗钱立法进程及司法实践中提供了很好的经验。最后，结合国内外在贸易反洗钱方面的立法及司法实践，笔者提出了一些个人建议，其中包括金融情报机构应在贸易反洗钱中的实时监测、银行监管机构的有效性监管、建立反洗钱内控制度、加强部门合作与国际合作及其他对策等等。
[Abstract]:Trade money laundering is a new old topic.Its new concept, "Trade-Based Money-Laundering", was first proposed in the United States Money-Laundering threat Assessment report in December 2005. The initial study was the issue of capital flight caused by artificial pricing.The current research extends to tax evasion and terrorist financing, but does not form a systematic and complete theoretical system.Its old age lies in money laundering, dating back to China 3,000 years ago, when businessmen tried to hide their property in order to prevent the rulers from plundering the wealth they had accumulated from doing business.This can be seen as the originator of trade money laundering.A thing has its own law of development, with the evolution of history, it is also changing.Trade money laundering is no exception, its means of money laundering is more diversified, the amount of money involved is more and more large, and the area of influence is also more and more extensive.Today, trade money laundering has developed to a peak, which has caused widespread concern in the international community.On the basis of previous studies and combined with the main characteristics of current international trade, this paper focuses on the crime of money laundering hidden behind international trade.This paper first introduces the previous research achievements in the field of anti-money laundering, which is also the cornerstone of this paper, and expounds the purpose of choosing this topic as the graduation thesis and the significance of further exploring the subject.Secondly, it defines the concept of international trade money laundering, analyzes some characteristics of trade money laundering, and analyzes the operation process of trade money laundering with relevant cases.This paper focuses on the hot issues of payment money laundering based on international trade, which is also the focus of this paper.Thirdly, returning to the theory, this part summarizes the important international anti-money laundering laws and regulations, including the United Nations, the Financial Action Task Force (FATFU), the European Union and other international organizations and the United States, Britain, Canada and other countries anti-money-laundering laws and regulations.It also provides us with good experience in the legislative process and judicial practice of anti-money laundering.Finally, combining the domestic and foreign legislation and judicial practice in trade anti-money laundering, the author puts forward some personal suggestions, including the real-time monitoring of financial intelligence unit in trade anti-money-laundering, the effective supervision of bank supervision,Establish anti-money-laundering internal control system, strengthen departmental cooperation and international cooperation and other countermeasures.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996;F832.2

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