摘要
《反洗钱法》已经于2007年1月1日正式施行,为反洗钱审计提出了战略挑战。本文在全面界定了洗钱者、金融机构和监管机关各自的成本和收益的基础上,采用博弈论方法,对审计人员参与反洗钱审计的相关问题进行了详尽剖析,同时指出了反洗钱审计的理论基础和构建思路。
Anti -money Laundering Law has been implemented officially since Jan. 1 st, 2007 and it brings forward a strategic challenge for anti - money laundering auditing. On the basis of a comprehensive definition of the cost and revenue of money launderers, finance organizations and supervision departments, this essay, using the game theory, analyses the problems related to the involvement of auditors in anti - money laundering auditing and points out the theoretical basis and construction thoughts of anti - money laundering auditing.
出处
《经济经纬》
CSSCI
北大核心
2007年第5期92-95,共4页
Economic Survey
关键词
反洗钱审计
金融机构
监管机关
博弈分析
anti - money laundering auditing
finance organization
supervision department
game analysis
