客户尽职调查国际标准的基本要素与我国的实施策略

International Dtandard Basic Element of Customer Duteous Survey and Implementation Strategy in China

客户尽职调查作为反洗钱国际标准中预防措施的基本要求,已日益受到监管部门和金融机构的高度重视。我国也于近期在金融机构中实施完全按照国际标准要求制定的客户尽职调查管理办法。本文根据最新的文献资料,系统地介绍了国际组织和发达国家客户尽职调查要求的基本要素,对客户尽职调查涵义、要求、方法等进行了阐释,并结合我国的相关实践做了一些政策性讨论。

Customer Due Diligence （CDD） is the essential requirement in FATF Recommendations for anti-money laundering and calls for high attention in China. Related authorities have established CDD regulations for financial sectors catering for international standards. The paper systematically presents the basic CDD elements of international organizations and developed countries with interpretations, requirements and methodologies, combined with discussions of practices in China.