| 论注册会计师的反洗钱义务 |
| |
| 引用本文： | 童文俊.论注册会计师的反洗钱义务[J].北京市经济管理干部学院学报,2009,24(2):38-41. |
| |
| 作者姓名： | 童文俊 |
| |
| 作者单位： | 中国人民银行上海总部,上海,200120 |
| |
| 摘 要： | 随着金融系统防范洗钱犯罪措施的加强，注册会计师被犯罪分子利用而卷入洗钱犯罪活动的现象时有出现。本文在对洗钱犯罪利用专业人员新趋势进行分析的基础上，论述了注册会计师承担反洗钱义务的必要性，探讨了注册会计师承担反洗钱义务的困难，提出了注册会计师承担反洗钱义务的解决途径。
|
| 关 键 词： | 注册会计师 反洗钱 义务 |
On CPA's Obligations for Anti-money Laundering |
| |
| TONG Wen-jun.On CPA's Obligations for Anti-money Laundering[J].Journal of Beijing Institute of Economic Management,2009,24(2):38-41. |
| |
| Authors: | TONG Wen-jun |
| |
| Institution: | Shanghai Headquarters;People's Bank of China;Shanghai 200120;China |
| |
| Abstract: | With strengthening measures preventing the crime of money laundering in financial system,the phenomena that certified public accountants were used by criminals was involved in money laundering criminal activities had emerged from time to time.This paper discussed the necessity that certified public accountants should assume anti-money laundering obligation,explored the difficulties that CPAs would face for bearing anti-money laundering obligation,and put forward some anti-money laundering solutions for CPAs... |
| |
| Keywords: | certified public accountant anti-money laundering obligation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
