The effectiveness of China’s anti-money laundering policies

Finding the best method to assess the effectiveness of Anti-Money Laundering(AML)policies is a controversial issue. Based on about 9,000 questionnaires circulated to AML professionals and other related staff at the People's Bank of China and other banking institutions,this study acquired first-hand data from respondents and has resulted in the following key findings:The effectiveness of the whole AML system is rated as"largely effective"in respect to China’s legislation,regulation and supervision,suspicious transaction monitoring and analyses and administrative investigation;the system is rated as"basically effective"in respect to money-laundering prosecutions and convictions and international cooperation.Financial institutions'compliance with AML regulations is rated as"largely effective"in respect to internal control,customer identification,large-value transaction and suspicious transaction reporting,and the record-keeping of ID information and transactions.Statistically,58.48%of respondents said they think that China’s AML regime is"completely effective"or"largely effective;"35.21%say it is"basically effective,"and the remaining 4.68% call it"largely ineffective"or"completely ineffective."The authors conclude by proposing some policy recommendations to enhance the effectiveness of AML policy.

Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan

This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.

虚拟货币洗钱犯罪的侦查难点及治理对策研究

当前,虚拟货币洗钱犯罪的发案数量增多、涉案金额较高、涉案币种集中,呈现出隐蔽性强、风险性低、限制性弱等特点。依据赃款合法化的原因,可将虚拟货币洗钱手法分为利用善意取得基础、利用虚拟货币自身特点、利用金融活动、利用行为隐蔽性和利用“无关”第三人洗钱等五种情形。对该类犯罪的侦查活动存在线索发现难、证据收集难、身份关联难和资金追缴难等难点,需要从加强预警监测、总结侦查战法、完善制度保障和调整人力配置等方面,强化治理虚拟货币洗钱犯罪的能力。

冒用型信用卡诈骗洗钱的防范对策——基于典型案例研究

冒用他人信用卡是信用卡诈骗的一种常见形式。近年来,我国冒用型信用卡诈骗案件频发,严重危害人民群众财产安全与合法权益。冒用型信用卡诈骗犯罪具有获利性的特点,使得洗钱活动往往与之相伴而生。本文通过剖析一起冒用型信用卡诈骗洗钱典型案例,揭示了犯罪分子通过金融机构获取、转移、清洗受害人资金的操作手法,并指出金融机构在防范方面存在的问题,最后提出对策建议。

海峡两岸洗钱罪比较研究

随着我国大陆与台湾地区关系日益密切,双方加强了各方面的互通与协作,双方对跨区域犯罪亦加大了共同打击力度。鉴于洗钱罪的特殊性,使其必然成为两岸共同打击的重要犯罪。对于该罪,两岸在刑事立法上存在差异。本文在对两岸洗钱罪对比分析基础上,提出一些建议以期促进立法完善,避免不必要的法律适用分歧。

《FATF会计师行业风险为本方法指引》综述

随着传统金融领域反洗钱监管力度的加大,洗钱风险开始日趋转向特定非金融机构。作为特定非金融机构之一的会计师行业,其反洗钱工作日益受到关注。因此,如何有效防范会计师行业洗钱风险成为今后我国反洗钱工作的一个重点。为此,本文对FATF《会计师行业风险文本方法指引》进行了研究。

商业银行反洗钱机制研究

我国商业银行如何充分发挥在反洗钱中的重要作用,己成为一个很现实的问题。针对洗钱犯罪利用我国商业银行的主要形式,我国商业银行应提高反洗钱意识、加强内部控制制度建设、加强国内国际合作等方式来建立反洗钱机制。

洗钱犯罪刑事侦查比较研究

从各国的刑事侦查和相关国际公约等国际性法律文件的内容规定中,我们可以看到国内法与国际法对洗钱犯罪的认识也在相互吸收、相互借鉴,不断地整合变化。

TMAS:A transaction misbehavior analysis scheme for blockchain

Blockchain-based cryptocurrencies,such as Bitcoins,are increasingly popular.However,the decentralized and anonymous nature of these currencies can also be(ab)used for nefarious activities such as money laundering,thus reinforcing the importance of designing tools to effectively detect malicious transaction misbehaviors.In this paper,we propose TMAS,a transaction misbehavior analysis scheme for blockchain-based cryptocurrencies.Specifically,the proposed system includes ten features in the transaction graph,two heuristic money laundering models,and an analysis method for account linkage,which identifies accounts that are distinct but controlled by an identical entity.To evaluate the effectiveness of our proposed indicators and models,we analyze 100 million transactions and compute transaction features,and are able to identify a number of suspicious accounts.Moreover,the proposed methods can be applied to other cryptocurrencies,such as token-based cryptocurrencies(e.g.,Bitcoins)and account-based cryptocurrencies(e.g.,Ethereum).

数字加密货币交易活动中的洗钱风险:来源、证据与启示

以比特币为代表的数字加密货币因其具有匿名、去中心化等特征,易被不法分子用作洗钱工具。在相关理论阐述的基础上,本文结合事件研究法实证分析了数字加密货币主要交易国出台反洗钱公告对其价格和交易量的影响。结果表明,反洗钱公告通过向非法投资者传递数字加密货币反洗钱监管加强的信号,导致非法资金大量撤出市场,数字加密货币价格显著下跌,交易量显著上涨,且这种影响会因为政策公告的类型以及公告国对数字加密货币的态度不同而有所区别。本文认为,数字加密货币交易活动中存在洗钱风险;要防范这类风险,各国金融监管部门需明确数字加密货币法律属性,拓宽监管边界,创新监管技术,协同国际合作;数字加密货币交易所要严格落实一线反洗钱责任;央行应积极试点法定数字货币。

注册会计师反洗钱审计:国际动向与推进基础

随着洗钱手法复杂化趋势的日益明显,注册会计师行业已成为反洗钱不容忽视的行业。本文以把握注册会计师反洗钱审计的国际动向为切入点,从审计职能、风险导向和职业优势等层面阐述了注册会计师反洗钱审计的理论基础,凸显了注册会计师反洗钱审计的必要性和可行性;并在此基础上,梳理了我国反洗钱审计的相关法规,对推进我国注册会计师反洗钱审计提出了初步建议。

我国反洗钱研究文献的科学计量分析

运用统计方法和CiteSpaceⅡ可视化软件计量分析1989～2013年中国知网（CNKI）收录的1176篇反洗钱研究中文核心期刊论文。研究发现：我国反洗钱研究论文发文量经历了渐增、快速增长、递减三个阶段，金融类核心期刊始终是主流媒介；27位高产作者主要来自于高等院校、人民银行及其分（支）行，但无论作者还是机构之间都合作甚少；反洗钱、洗钱犯罪、金融机构、洗钱、洗钱罪、反洗钱工作一直是我国反洗钱研究的六大热点领域；反洗钱、身份识别、洗钱风险、反洗钱监管、风险文本是2009年以来我国反洗钱研究的五大前沿主题。