浅议注册会计师在打击清洗黑钱斗争中的作用

洗钱不仅对经济金融领域有着巨大的侵蚀,而且是有组织犯罪的“生命线”。打击洗钱犯罪需要广大的注册会计师参与。通过介绍洗钱的过程、特点,根据独立审计准则阐述了注册会计师在打击洗钱斗争中的义务、方法,并建议完善相关的法律法规。     

洗钱罪刑事立法之完善建议

在全球化背景下,洗钱犯罪正以前所未有的速度和规模发展着。在我国,洗钱犯罪或者明显带有洗钱性质的案件也在不断的发生,而且有不断上涨的趋势。洗钱犯罪不仅使我国的经济秩序、金融安全等方面受到危害,而且对社会生活的很多方面造成直接或间接的危害,影响到整个社会的稳定。1997年刑法典第191条规定了洗钱罪,但是在司法实践中,刑法第191条适用特别困难;一方面是因为作为定罪量刑依据的刑法规范有诸多不完善的地方,另一方面是因为反洗钱研究起步较晚,不够充分。本文立足于现实,试图从理论上找出第191条适用困难的原因,最终提出了几条完善的建议:构建新的立法模式;修改洗钱的行为方式;扩大上游犯罪的范围;增设反洗钱的相关罪名;加大刑事处罚的力度。     

洗钱的界定

洗钱是指将不合法、不道德的收入演化为形式上合法收入的金融犯罪行为。司法部门应该从历史的角度、法律的角度、经济的角度对洗钱行为作出界定，以更好地打击金融犯罪、维护金融稳定。     

论洗钱罪的构成要件

洗钱犯罪严重危害着世界金融秩序的安全,一直是国际社会主要打击的犯罪对象之一。随着我国立法的发展,洗钱罪的内容也得到了扩充,本文参照我国《刑法》以及刚刚通过的《反洗钱法》,就洗钱罪的构成要件及其认定进行理论上的探索。     

关于加强网络信息安全保护——结合《刑法修正案（九）草案》相关内容

随着网络信息技术的不断进步,信息安全问题显得日益重要,涉及国家、社会和个人生活的方方面面。我国现有的刑法条文规定了信息犯罪的相关罪名,但是由于这些罪名的数量少,不足以形成严密的刑事法网,其保护信息安全的能力有限。《刑法修正案（九）草案》（以下简称刑九）顺应时代．发爰的需要,对相关的刑法条文进行修改完善,以更好地打击层出不穷的危害网络信息安全的犯罪,维护公民的各种基本权利和利益。     

商业银行金融产品反洗钱监管

随着经济全球化的发展以及科技的飞速发展，国际洗钱特征呈现三个趋势：一是洗钱模式多样化，洗钱呈现集团犯罪，涉及的犯罪形式既包括上游也包括下游；二是参与洗钱人员智能化，犯罪分子聘请专业领域人员，例如律师、会计师、分析师等，利用监管空白点进行洗钱活动；三是金融领域的洗钱活动越来越多，并且，由于发达国家打击洗钱犯罪的制度较完善，为了逃避监管，洗钱活动不断向发展中国家转移。     

扩大洗钱罪上游犯罪之合理性

为有效的防范和打击洗钱行为,刑法理论界对反洗钱立法进行了深入的研究和探讨,并专门规定了洗钱罪。随着经济的发展,洗钱罪作为一类经济犯罪越来越猖獗,所以为了加大对此类经济犯罪的遏止,第六刑法修正案(六)扩大了洗钱罪的上游犯罪,顺应了时代潮流,其具有极大的合理性。     

风险社会下抽象危险犯的立法研究

自人类进入风险社会以后,防控以公害犯罪为主要表现的社会风险就成为各国刑法学者和刑事立法者所关注的焦点。本文立足风险社会中的风险发展,从刑事政策的必要性、刑法解释学上的必要性、证明上的困难三方面谈在风险社会增加抽象危险犯的必要性,讲述具体如何设置抽象危险犯打击食品犯罪。最后,对抽象危险犯进行必要限制,防止其过度扩张,有违责任主义原则。     

反洗钱已成为当今国际社会的潮流

随着毒品、走私等国际有组织犯罪日益猖獗，目前洗钱犯罪已遍及全球，严重威胁着各国的安全，危及全球经济社会的发展。二十世纪70年代以来，洗钱利用金融活动及工具进行犯罪活动已成为国际社会面临的一大公害，这已引起世界各国执法机构的金融机构的高度关注。2001年美国9．11事件后，世界各国愈加重视反洗钱，西方国家将反洗钱与反恐怖、反欺诈相联系，并强调在打击洗钱犯罪方面进行国际合作与协调，反洗钱已成为当今国际社会不可阻挡的潮流。本文对洗钱活动的特点，危害和反洗钱工作措施综述探讨如下。     

网络时代洗钱方式新变化及其制度应对

网络时代,洗钱方式发生了新变化,为反洗钱带来了新挑战.网上支付洗钱作为洗钱者运用的高科技手段洗钱方式,其隐蔽性、即时性和匿名性等反侦探特点已逐渐成为反洗钱领域的难题.本文就网上支付洗钱的概念、特点等进行分析,并针对我国目前网上支付洗钱的发展现状提出打击网上支付洗钱犯罪的对策建议,包括加强网上交易主体的身份确认,完善支付交易自动报告系统,发展反洗钱网络监管技术和手段,建立健全网上支付的法律法规等.     

网络经济下反洗钱监管的难点与对策

目前,洗钱犯罪日益成为国际社会面临的一大公害.网络经济环境下,犯罪分子可能通过电子商务、网络保险和网上赌博进行洗钱行为.由于网络洗钱的隐蔽性、匿名性、即时性和无国界性,给反洗钱监管带来了困难.应从法律手段、经济手段和技术手段三个方面实施网络经济下反洗钱监管的相应对策.     

Drug trafficking,money laundering and the business cycle: Does secular stagnation include crime?

The aim of the paper is to analyze theoretically and empirically the impact the macroeconomic cycle has on the accumulation of capital by organized crime, using estimates for the global drug market. So far, the economic literature has neglected the relationships existing between illegal markets, money laundering and the business cycle. We propose a dynamic model where the business cycle influences the criminal economy via two different channels. On the one side, illegal markets grow at variable rates, depending on the health of the legal economy. Second, a pass‐through effect can exist, since the business cycle affects the legal markets which criminal operators use to launder their revenues. Furthermore, we analyze the consequences of a ‘saturation effect’ limiting maximum accumulation of illegal capital. We find that overall illegal capital is affected by the business cycle through a capital multiplier; in addition to this, the dynamics of interest rates in financial markets can influence such multiplier.     

Outward FDI from the USA and host country financial transparency

Extant research has focused on the role of host country corruption as either an attractant or deterrent to foreign investment. These studies generally contend that corruption acts more like a ‘grabbing hand’ than as a ‘helping hand’. However, it is plausible that a significant component of foreign investment may be attracted to locales that offer opaque financial environments. Specifically, we hypothesize that money laundering opportunities may encourage illicit capital flows into certain jurisdictions. Using the USA as the ‘source’ country, we investigate the effect of corruption and money laundering opportunities on Foreign Direct Investment (FDI) flows. The empirical findings indicate that corruption deters foreign investment, while money laundering opportunities attract it. We also show that the effect of money laundering and corruption vary based on the host country's level of development. Our findings bolster the contention that FDI into certain host countries is motivated by a facilitation of illicit capital flows.     

The moral discourse of banks about money laundering: an analysis of the narrative from Paul Ricoeur's philosophical perspective

In this paper, we will use Ricoeur's philosophy in order to present money laundering as a metaphor and a narrative. We will firstly analyze the corporate moral discourse of 10 banks about money laundering. We have selected 10 banks that have codes of ethics and a corporate moral discourse about money laundering. The banks come from six countries: United States (2), Canada (2), Switzerland (2), Spain (2), Germany (1), and Belgium (1). We will see how their moral discourse about money laundering contributes to deepen the understanding of money laundering as a narrative. Then, we will see to what extent Ricoeur's philosophy could help us to better understand the moral discourse of banks. We will describe the main components of money laundering as a narrative.     

罪刑法定之“法”应当涵盖非刑事法律

在最初意义上,罪刑法定之“法”仅指刑法。然而,为适应急速变化的社会,同时兼顾刑法的稳定性,当代立法者通过空白罪状和参见罪状的方式,将越来越多的非刑事法律引入刑法领域。因此,当代意义上的罪刑法定之＂法＂也包含了在刑法具体法条指引下而适用的非刑事法律。     

Bitcoins,Blockchain und Distributed Ledgers

Cryptocurrencies such as bitcoin were invented to facilitate instant payment services without the need for a central bank or financial intermediaries executing payments. Using cryptographic functions, any user of the bitcoin system can transfer units of the virtual currency globally on an anonymous basis. However, financial supervisory authorities are about to increase regulation of virtual currencies due to concerns that the anonymous character of the system facilitates money laundering and the financing of illegal transactions. Nevertheless, the underlying blockchain technology, or in broader terms the distributed ledger technology, may revolutionise several industries. This paper illustrates the functioning and recent market developments in the bitcoin industry as well as the disruptive potential of the underlying technologies.     

Managing Money Laundering in a Digital Economy

The emergence of the digital economy has serious implications on the pervasiveness of money laundering. The key factors that affect money laundering activities were studied using the double-Tobit method. In particular, this article addresses the implications of information and communication technology on money laundering behavior. The key findings from the study provide evidence that information and communication technology alone is not effective in curbing money laundering activities but effective when coupled with a high-skilled workforce and an efficient tax system.Based on the findings, various initiatives were identified. Enforcement challenges faced to combat money laundering globally and, in particular, in developing economies were also discussed.     

湖北新型城镇化的金融支持对策研究

新型城镇化是湖北实现中部崛起战略的强大引擎。与传统城镇化相比,新型城镇化需要更多的资金,但基础设施融资单一、金融信贷机制不健全、“土地财政”难以为继、融资渠道不畅等成为制约湖北新型城镇化发展的“瓶颈”。为支持湖北新型城镇化发展,要引导金融机构根据自身的业务特点,积极探索并找准支持新型城镇化建设项目的切入点,开展金融创新,多途径、多角度地支持我省新型城镇化建设,还要加快构建多层次、多形式的农村金融服务组织体系,破解城乡金融“二元化”困境,此外政府须加强公共财政政策支持,建立多元化城镇化建设成本分担机制,并促进建立全省统一的农村产权交易市场体系,政府还要大力发展科技金融,合理引导民间金融发展。     

适用刑法修正案（七）对抑制经济领域犯罪的思考

第十一届全国人大常委会第七次会议表决通过的刑法修正案(七),是遏制当前比较猖狂的职务犯罪和金融证券业等经济领域犯罪的有力武器.规范市场经济秩序,针对金融市场秩序和惩处腐败的职务犯罪是刑法修订的重点.更为重要的是在当今刑罚量刑轻刑化的趋势下,对于经济犯罪和职务犯罪这两类犯罪,在修正案里却体现出了刑罚趋重的特点.     

The role of customer management capabilities in public–private partnerships

Commercial organisations are increasingly asked to perform tasks traditionally associated with governmental bodies, such as law enforcement. The rationale for these public–private partnerships is that there are synergies between traditional business skills and those required to achieve certain societal goals. However, there is a lack of research into whether this is, indeed, the case. This paper addresses this gap by investigating one particular type of public–private partnership: anti-money laundering (AML). The study explores the potential synergies between customer relationship management (CRM) and those required for AML. A quantitative survey-based approach is used to identify the overlaps and connections between these two areas of competence. The findings reveal tensions between financial institutions’ dual roles as both commercial organisations and players in the battle against money laundering. The consequences for these firms are explored, and the wider implications for other organisations supplying non-commercial services to government are considered.