“风险为本”视野下的民营企业反洗钱刑事合规路径建构

Construction of Criminal Compliance Path of Anti-money Laundering in Private Enterprises from the Perspective of “Risk-orientation”

当前,民营企业面临的国内外反洗钱形势日益严峻,涉案风险已然升级。企业自身急需将反洗钱刑事合规建设提上日程,同时,国家反洗钱行政监管有必要延伸至金融机构以外的、具有洗钱风险的领域,而刑事法亦需对洗钱犯罪中复杂的利益牵连进行综合考量,以期达到社会效益的最大化。而这一切,都始于对民营企业洗钱风险的有效识别与评估。由于"规则为本"的反洗钱监管工作存在内生缺陷,"风险为本"的监管方法逐渐在全球范围内实施。民营企业可能遭遇的洗钱风险主要来源于内部风险中的内部人员不作为和非法作为,以及外部风险中的客户风险。民营企业反洗钱合规机制的构建,既需要前置法层面的国家引导,包括肯定客观风险评估标准的保障性作用和尊重民营企业的行业性差异,亦需要刑事法层面的激励机制,包括一系列的正向与反向激励措施。

At present,the domestic and foreign anti-money laundering situation that the private enterprise faces is increasingly severe,and the risk involved in such case has already escalated.It is urgent for enterprises themselves to put forward the construction of anti-money laundering criminal compliance on the agenda,and at the same time,it is necessary for the state’ s anti-money laundering administrative supervision to cover areas with money laundering risk besides financial institutions.In order to maximize the social benefit,the criminal law should consider the complicated benefit involvement in money laundering crime comprehensively.All of these start from the effective identification and evaluation of private enterprises’ money laundering risk.Because of the inherent defects of the “Rule-orientation” approach,the “Risk-orientation” approach has been gradually implemented in the world.The money-laundering risk that private enterprises may encounter mainly comes from the internal risk of internal personnel’s inaction and illegal action,as well as external risk of customers.The construction of the anti-money laundering compliance mechanism for private enterprises needs the state guidance at the level of the preceding law,including affirming the protective role of objective risk assessment criteria and respecting the industrial differences of private enterprises,and it also needs the incentive mechanism of criminal law,including a series of positive and negative incentive measures.