论洗钱犯罪

On Crime of Laundering

洗钱罪的主要客体包括金融管理秩序和国家司法活动 ;只要实施提供资金账户、协助将财产转换为现金或金融票据、通过黑心帐或其他结算方式协助资金转移、协助将资金汇行为表现境外、以其他方式掩饰隐瞒犯罪所得及其收益的性质和来源等五种行为之一种即构成其客观方面 ;其主体应包括上游犯罪本犯和他犯 ,单位也是洗钱犯罪主体 ;其主观方面要件是故意 ,并不包括过失。对洗钱罪的认定一要注意目前不宜把所有犯罪列入其上游犯罪 ,可将对国家和公民财产利益具有严重危害性的犯罪行为包括在内 ;二要注意区分其与上游犯罪、赃物犯罪、巨额财产来源不明罪的关系 ,不要混淆。

The main object of crime of laundering includes financial management order and the nation's judicial activity. Anyone one found committing any of the following five acts: providing bank accounts, helping to convert property into cash or financial notes, helping to transfer money through black accounts or other balance of accounts, helping to remit money overseas, and covering up the nature of the illegal income and its benefits is guilty. The subject includes principal offender and accessory offender, also including a danwei. Its subjective aspect is intention. One important point is not to regard all the offenders as the principal ones, only including those who are especially harmful to the people and nation. And it is also essential to distinguish crime of laundering, crime related to booties, and crime of holding a huge amount of property with unidentified sources.