KYC标准的实施与银行反洗钱

KYC标准对银行的重要性 随着中国人民银行连续颁布<金融机构反洗钱规定>、<人民币大额和可疑支付交易报告管理办法>和<金融机构大额和可疑外汇资金交易报告管理办法>之后,反洗钱成为全社会关注的热门话题,标志着我国银行业反洗钱工作机制的正式启动.如何在新形势下加强反洗钱工作是我国银行业面临的一个严峻挑战.建立对客户充分的勤勉尽责制是银行反洗钱控制的重要组成部分.客户是洗钱犯罪行为的实施者,对客户的情况了如指掌了,也就控制住了洗钱犯罪的源头.国际银行业对客户勤勉尽责的一个通行做法是建立"了解你的客户"(Know Your Customer,以下简称KYC)标准.KYC政策是与反洗钱紧密相关的.因此,加强银行反洗钱工作的一条重要途径就是建立和执行KYC政策,从而在源头上控制洗钱犯罪行为的发生.     

建立反洗钱与反腐败协作机制的探讨

<联合国反腐败公约>提出,反洗钱是反腐败工作不可或缺的组成部分,将反洗钱纳入了反腐败工作的范畴.我国<建立健全教育制度监督并重的惩治和预防腐败体系实施纲要>也将反洗钱作为反腐败工作的重点之一.但从目前的实际情况看.反洗钱与反腐败之间尚未建立有效的协作机制,在很大程度上制约了反腐败工作的开展.针对这一情况,本文提出了建立协作机制的政策建议.     

我国保险业反洗钱指标体系及方法研究

随着银行业反洗钱力度的不断加大,利用银行系统洗钱的风险越来越高,洗钱者便开始将保险产品作为其新的洗饯工具.尽管我国保监会近年来也出台相应的反洗钱规章制度,如<关于人身保险业务有关问题的通知>(2000年)、<团险退保实施细则>(2005年)、<保险业金融机构反洗钱规定>(2006年)等,但南于我国保险从业人员的反洗钱意识不强,保险业对大额交易者的交易情况、分布状况和行为特征等信息的收集整理不够,保险反洗钱的联动机制尚未建立,保险业反洗钱任务依然艰巨.本文主要分析我国保险业反洗钱的现状,设立保险业反洗钱的具体指标体系,从而提出具体的政策建议.     

对有效发挥基层央行反洗钱工作主导作用的思考

新修订的<中国人民银行法>赋予人民银行组织、领导金融业反洗钱的职责.本文通过对当前基层人民银行反洗钱工作现状的分析,对如何有效发挥基层人行反洗钱工作主导作用进行了深入思考,提出了相应建议.     

基层证券保险机构反洗钱工作亟待加强

<中华人民共和国反洗钱法>、 <金融机构反洗钱规定>和<金融机构大额交易和可疑交易报告管理办法>颁布实施以后,从法律层面上确立了人民银行在反洗钱工作中的主导地位,金融机构的反洗钱工作开始进入新的阶段.     

县支行反洗钱工作中的问题和几点建议

目前,县支行履行的反洗钱工作职责主要是:组织协调和管理辖区反洗钱工作,建立健全完善反洗钱工作制度和协调机制;加强对金融机构的风险监控,监督检查反洗钱义务主体履行反洗钱义务;组织开展反洗钱宣传、培训和调研工作;负责辖内反洗钱信息的收集上报工作.针对辖内金融机构反洗钱信息收集上报是县区支行执行非现场监管的一项重要内容,结合中国人民银行西山区支行报送的报表情况,笔者对县支行反洗钱工作中的问题和几点建议提出自己的看法.     

基层人民银行开展反洗钱工作面临的难点及建议

人民银行机构改革和职能调整后,反洗钱成为基层人民银行的一项重要工作。作为一项新职能,在执行中难免会遇到不少问题和困难,本文从反洗钱实践角度,对基层人民银行反洗钱工作存在的问题和困难进行了分析、探讨,并在此基础上提出相应政策建议。     

商业银行国际结算业务外汇反洗钱工作探讨

<金融机构反洗钱规定>和<金融机构大额和可疑外汇资金交易报告管理办法>实施以来,外汇反洗钱成为外汇监管的重要工作之一.商业银行国际结算部门作为外汇反洗钱工作的一线,目前部分外汇从业人员对加强反洗钱工作的必要性和重要性还缺乏足够的警觉.笔者试就商业银行国际结算业务的外汇反洗钱工作进行探讨.     

对基层央行现金管理工作“五大滞后因素“的建议

现金管理是<中国人民银行法>确定的一项重要金融管理制度.建设社会信用体系,打击偷税、漏税、逃税等经济犯罪,增强反洗钱部门合作等都需要严格的现金管理制度来配合.     

当前基层开展反洗钱工作存在的问题及政策建议

2003年1月,人民银行颁布了<金融机构反洗钱规定>、<人民币大额和可疑支付交易报告管理办法>、<金融机构大额和可疑外汇资金交易报告管理办法>(以下简称"一个规定二个办法"),这三个反洗钱规章出台后,广西某辖区各金融机构认真贯彻落实,各金融机构成立了反洗钱工作领导小组,指定相关的部门和人员负责反洗钱工作,组织有关人员进行培训,建立反洗钱规章制度、操作规程和岗位责任制,向当地的人民银行、外汇管理局分支机构报送有关的报表及资料等.但是当前基层银行在反洗钱工作中还有一些问题亟待解决.     

The Empire Strikes Back? An exploration of centre–periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia,Canada and South Africa, 1880–1907

British imperialism not only changed borders, it made the British model of accounting associations and the imaginary of ‘professional accounting men’ known to spaces far from the metropolis (mother state). Imperialism was thus integrative in this sense. In administrative terms, however, a very large, differentiated and spatially dispersed Empire became expensive. It could not be ruled uniformly or in detail and different governance structures emerged. In the settler colonies, relatively autonomous ‘self-government’ embodying variants of British precedents and institutions, provided a loose coupling of centre and periphery. The accounting associations that developed in this type of colony were, then, not compliant clones of the centre but hybrids reflecting the specificity of place and British accommodation of peripheral demands. The result was the emergence of an imperial accountancy arena. These empirics contribute to our understanding of the nineteenth century professionalisation of accounting as a cross-border phenomenon by showing how the strength of weak ties between parts of a periphery characterised by inter-colony differences (as well as similarities) imposed constraints on the imperial centre.     

The Possibility of a British Earned Income Tax Credit

The possibility of an earned income tax credit, based on the US model, is currently high up the British political agenda. This paper examines the strengths and weaknesses of the current British system of in-work benefits, before reviewing the effectiveness of the US Earned Income Tax Credit (EITC) scheme. The British and US systems are then directly compared in terms of the net income delivered and the effective tax rate (net benefit deduction rate). Although the evidence in favour of a US-style EITC is weak, two possible variants are considered. The paper concludes that the only future for an EITC is probably as a partial scheme, linked to the amalgamation of in-work and out-of-work benefits, which removes wage subsidisation from the sphere of social security by means of a semi-individualised tax credit. Even so, the same goals could be achieved through the benefit system. JEL classification: H24, I38.     

Aristocratic Accounting: the Bute Estate in Glamorgan 1814–1880

The aristocracy played a significant role in the development of the British economy in the first half of the nineteenth century, not only as the owners of most of the agricultural land but also as promoters of urban development, transportation links and mineral extraction. One of the most important aristocratic families was that of the Marquesses of Bute, who made a crucial contribution to the development of the city and port of Cardiff and the South Wales coal industry. During this period, however, the Butes seldom lived on their Glamorgan estate, and they thus had to institute systems whereby the estate could be managed at a distance. This paper examines the accounting information used to manage a large aristocratic estate, and considers its relevance in the light of the economic, political and social objectives of the nineteenth century British aristocracy.     

Public service motivation and public sector employment preference: Comparing Italian and British students

ABSTRACT

Previous research has suggested that an individual’s public service motivation (PSM) is positively linked to a preference for public sector employment. The authors explore this link using a sample of British and Italian undergraduate students. They found a positive relationship between PSM and public sector job preferences among Italian students but not with the British students. The UK has implemented more NPM-style reforms than Italy and this could be impacting on public sector recruitment. Implications for recruitment and retention the public sector are discussed.     

Managerial Accounting Early in the British Industrial Revolution: The Carron Company,a Case Study

Traditional accounting histories date the advent of sophisticated cost accounting to the mid-1880s. Research in recent years, however, has provided evidence of purposeful cost management during the British Industrial Revolution. Given the advances in capital accumulation techniques, market structure development, and technology, it might have been expected that British entrepreneurs would have appreciated the advantages that effective costing could provide. This article is a case study of the Carron Company, the huge Scottish ironworks, whose cost accounting methods were notably innovative during the period for which plentiful archival records exist: 1759–1786. Carron's utilisation and practice of cost management is examined in the areas of expenditure control; responsibility and departmental cost management; overhead allocation; cost comparisons and transfers; costs for decision-making; budgets, forecasts, and standards; and inventory control. The positive findings in all these activity areas contribute to the growing rehabilitation of British Industrial Revolution cost accounting as a precursor of ‘the costing renaissance’ a century later.     

ENCOUNTERS WITH NAZISM: BRITISH ACCOUNTANTS AND THE FIFTH INTERNATIONAL CONGRESS ON ACCOUNTING

In 1936 a committee of British accountants chose Nazi Germany as the venue for the Fifth International Congress on Accounting. This event was to constitute the most prominent encounter between the international accountancy profession and the Hitlerian state. The paper examines the reasons why the professional elite in Britain patronised a regime whose racist foundations were transparent and where the vocation of accountancy was being reprofessionalised on the basis of arayanisation and party-state control. The protection of advances into the German market for professional services by some of the major British and American accounting firms encouraged a conciliatory approach toward the National Socialist state. In attending the Congress in 1938 the accounting community entered a highly politicised arena, fraternised with future war criminals, succumbed to Nazi propaganda, and, during the zenith of `appeasement', made utterances which appeared to condone the activities of the fascist state in the realm of accounting and economics. The paper reveals the manner in which the early institutions of international accounting could be captured by an abhorrent regime.     

Do Euro exchange rates follow a martingale? Some out-of-sample evidence

Traditional autocorrelation and variance ratio tests are based on serial uncorrelatedness rather than martingale difference. As such, they do not capture potential nonlinearity-in-mean, which could lead to misleading inferences in favor of the martingale hypothesis. This paper employs various parametric and nonparametric nonlinear models as well as several model comparison criteria to examine the potential martingale behavior of Euro exchange rates in the context of out-of-sample forecasts. The overall evidence indicates that, while martingale behavior cannot be rejected for Euro exchange rates with major currencies such as the Japanese yen, British pound, and US dollar, there is nonlinear predictability in terms of economic criteria with respect to several smaller currencies.     

Budgets and budgetary control in British businesses to c.1945

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their adoption. This paper presents the findings from a survey of primary and (mainly) secondary sources regarding the use of budgets and budgetary control in Britain and raises questions as to the validity of the hypothesis that British firms failed to adopt them as rapidly as they should have done. The paper calls for detailed research into business archives in order that we can more fully understand not only the extent of their use, but also the nature of the dissemination process by which budgetary control came to be implemented in British businesses.     

Trust-Based Relationships in Local Government Contracting

This article examines issues of trust and competition as they relate to a number of services provided by British local government. The first section outlines the changing policy context of competition for local authority services and is followed by a discussion of the nature of trust under contracting, drawing on elements of (primarily) economic theory to identify the features of contracting which we would expect to find in a 'low trust world'. The authors ask whether these features appear to be present in contracting and point to some features of the CCT legislative framework which may help to explain this. After reviewing private sector practice, the extent to which it could be replicated under CCT is examined.     

Risk management and its practical application: lessons from the British Army

This study explores, using predominately qualitative data, the risk management approaches of British Army officers in operational theatre. Risks within an operational context are particularly challenging for the British Army to manage due to external constraints such as its adherence to various rules of engagement and international conventions such as the Geneva Convention that consists of treaties that clearly articulate legal protection to be accorded to both civilians and combatants during war. The British Army’s centralised and highly structured control and regulation mechanisms are the product of over 300 years of traditions. Few companies can draw on this history, but we argue that the historical successes of the British Army suggest that contemporary civilian organisations have much to learn from the military approach to risk management.