基于“交易圈”的异常利润汇出分析方法

Analysis Method of Abnormal Profits Repatriation Based on the"Trading Circle"

异常利润汇出的方式主要有通过构造利润分配决议、虚构利润等方式实现超额利润汇出和利用跨部门监管薄弱环节违规汇出。对异常利润汇出排查的传统方式主要基于服务贸易外汇监管系统的定期预警指标,成本高企且效率低下。人民银行济南分行在分析异常的利润汇出行为特点及资金流动路径的基础上,提出了将指向性强的筛查指标和"交易圈"分析法相结合的创新性核查方法,有效提升了核查线索的精准度及发现异常违规行为效率。

The methods of repatriation of abnormal profits mainly include realizing the remittance of excess profits by means of making profit distribution resolutions and fictitious profits,and using weak links in cross-sectoral supervision to illegally repatriate.The traditional method of investigating abnormal profit repatriation is mainly based on the fixed-period warning indicators that service for foreign trade exchange supervision system,which is costly and inefficient.Based on the analysis of abnormal profit repatriation behavior characteristics and the paths of fund flowing,Jinan Branch of PBC proposes an innovative verification method that combines highly directional screening indicators with the"trading circle"analysis means.And it is found that the method effectively improves the accuracy of the clues and efficiency of inspecting abnormal repatriation behaviors.