【摘要】：一、研究背景。 隨著經(jīng)濟(jì)的快速發(fā)展和金融形態(tài)的多樣化,洗錢已經(jīng)成為社會(huì)經(jīng)濟(jì)形態(tài)中不可回避的問題。貪污、詐騙、走私、黑社會(huì)、恐怖活動(dòng)等嚴(yán)重犯罪都與洗錢成為密不可分的上下游共生犯罪。其犯罪產(chǎn)生的收益存在掩飾、隱瞞、窩藏、轉(zhuǎn)移的動(dòng)機(jī)。首先,這些犯罪本身危害著社會(huì)的公平、公正以及社會(huì)的安全穩(wěn)定。其次,洗錢本身所引發(fā)的經(jīng)濟(jì)活動(dòng)以及資金流動(dòng)具有非理性的特征,是影響金融穩(wěn)定、健康發(fā)展的重要隱患。尤其在經(jīng)濟(jì)全球化進(jìn)程中,洗錢者利用各國(guó)法律體制、政治體制上的差異,長(zhǎng)期潛伏,跨國(guó)界運(yùn)行,隱蔽性極強(qiáng),對(duì)國(guó)際經(jīng)濟(jì)和國(guó)內(nèi)經(jīng)濟(jì)的威脅性和破壞性也是空前的。因此反洗錢已經(jīng)成為國(guó)際社會(huì)高度重視并達(dá)成統(tǒng)一的重要實(shí)踐領(lǐng)域。 在反洗錢實(shí)踐中,國(guó)際社會(huì)、國(guó)內(nèi)監(jiān)管者逐漸意識(shí)到,反洗錢活動(dòng)本身除了可以有效打擊洗錢行為,維護(hù)經(jīng)濟(jì)、金融穩(wěn)定,同時(shí),它還是發(fā)現(xiàn)、遏制各種嚴(yán)重上游犯罪的有效手段。通過反洗錢資金監(jiān)測(cè),既可以及時(shí)發(fā)現(xiàn)上游犯罪的可疑資金流動(dòng),同時(shí)還能減少、降低貪污、走私等犯罪造成的經(jīng)濟(jì)損失。在恐怖主義、核武器和大規(guī)模殺傷性武器擴(kuò)散逐漸成為威脅社會(huì)安全的重要因素后,反洗錢活動(dòng)也同時(shí)與打擊恐怖融資和防擴(kuò)散融資密切關(guān)聯(lián),成為國(guó)家政治意志的著力點(diǎn)之一。 在外部宏觀動(dòng)力的推動(dòng)下,作為洗錢資金流動(dòng)的主要領(lǐng)域——銀行金融機(jī)構(gòu),首當(dāng)其沖地成為反洗錢的前沿陣地。監(jiān)管部門為銀行制定了必須遵守的反洗錢規(guī)則,包括建立制度、客戶盡職調(diào)查、可疑交易監(jiān)測(cè)和報(bào)告、記錄保存、宣傳培訓(xùn)等等。銀行在外部監(jiān)管的約束下按照規(guī)制履行法定反洗錢義務(wù)。銀行反洗錢活動(dòng)被理論解釋為正外部性經(jīng)濟(jì)活動(dòng)�；诠怖嬲f的外部性,需要監(jiān)管等外部措施來保證反洗錢的社會(huì)供給。但是,經(jīng)過實(shí)踐后,銀行反洗錢活動(dòng)雖然得以執(zhí)行,但執(zhí)行效果并不理想。銀行總是被動(dòng)的以應(yīng)付監(jiān)管為行動(dòng)標(biāo)準(zhǔn),導(dǎo)致企業(yè)內(nèi)部資源和社會(huì)資源的極大浪費(fèi)。在有關(guān)國(guó)際組織的引導(dǎo)下,銀行反洗錢活動(dòng)從“規(guī)則為本”向“風(fēng)險(xiǎn)為本”轉(zhuǎn)變。風(fēng)險(xiǎn)為本的反洗錢方法要求銀行以風(fēng)險(xiǎn)識(shí)別、評(píng)估為基礎(chǔ),合理分配反洗錢資源,構(gòu)建相應(yīng)的控制體系和控制措施,將有限的資源重點(diǎn)投入到洗錢風(fēng)險(xiǎn)高的領(lǐng)域,提高反洗錢工作效率,同時(shí)也促進(jìn)銀行整體內(nèi)部控制活動(dòng)的質(zhì)量。銀行反洗錢活動(dòng)面臨外部成本內(nèi)生化的要求。 隨著國(guó)際反洗錢監(jiān)管日趨嚴(yán)格,銀行因洗錢活動(dòng)而面臨的風(fēng)險(xiǎn)類型逐步明晰。除了傳統(tǒng)的因欺詐等活動(dòng)而導(dǎo)致的操作風(fēng)險(xiǎn)外,洗錢還導(dǎo)致銀行面臨更為嚴(yán)重的法律風(fēng)險(xiǎn)、聲譽(yù)風(fēng)險(xiǎn)。最終可能導(dǎo)致擠兌和倒閉。近期美國(guó)監(jiān)管機(jī)構(gòu)對(duì)銀行的反洗錢調(diào)查事件可以看出,銀行機(jī)構(gòu)面臨的反洗錢處罰成本直逼機(jī)構(gòu)倒閉。2012年紐約州最高銀行監(jiān)管機(jī)構(gòu)紐約州金融服務(wù)局(DFS)指控渣打銀行涉嫌在近10年的時(shí)間內(nèi)為伊朗客戶隱瞞了大約6萬筆秘密交易,涉及至少2500億美元,渣打銀行從中獲得數(shù)億美元費(fèi)用,涉嫌為伊朗銀行洗錢。在對(duì)渣打銀行紐約分行出具的監(jiān)管令中,DFS明確指責(zé)渣打銀行精心謀劃騙局,并在其德勤會(huì)計(jì)師事務(wù)所顧問團(tuán)體的幫助下,向監(jiān)管部門隱瞞利用美元清算為伊朗客戶提供服務(wù)的事實(shí)。如果DFS對(duì)渣打銀行的指控成立,該銀行將被吊銷其在紐約州的銀行牌照。渣打銀行就指控與紐約州金融服務(wù)局最終確定和解條款,支付3.4億美元的罰金,并在其紐約分行設(shè)立一名直接向金融局匯報(bào)的”合規(guī)監(jiān)察員”。上述和解協(xié)議使渣打銀行得以保留其經(jīng)營(yíng)牌照。除此之外,近期,美國(guó)司法部等機(jī)構(gòu)還對(duì)包括匯豐控股、德意志銀行在內(nèi)的其他銀行展開反洗錢調(diào)查,被調(diào)查銀行都有可能面臨上億的巨額罰款。面臨嚴(yán)格的反洗錢監(jiān)管環(huán)境,銀行已經(jīng)從風(fēng)險(xiǎn)控制角度研究反洗錢控制的內(nèi)部化問題。反洗錢在銀行內(nèi)部逐步從操作層面、操作風(fēng)險(xiǎn)領(lǐng)域抽身,漸漸上升到高級(jí)管理層、董事會(huì)、公司治理層面,并逐步成為滲透到整個(gè)銀行管理框架的重要體系。 二、研究目的。 本論文在確定銀行反洗錢外部公共產(chǎn)品屬性的基礎(chǔ)上,著力分析挖掘銀行反洗錢活動(dòng)的內(nèi)部控制屬性。在明確屬性后,本論文認(rèn)為銀行只要建立合理的銀行反洗錢內(nèi)部控制體系就可以規(guī)避大部分的洗錢風(fēng)險(xiǎn)。但難點(diǎn)也正是在于如何定義什么是合理的反洗錢內(nèi)部控制體系。本文認(rèn)為,提高銀行反洗錢內(nèi)部控制效率的關(guān)鍵在于整合銀行風(fēng)險(xiǎn)控制資源,將反洗錢嵌入銀行整體內(nèi)部控制體系中,從事前、事中、事后進(jìn)行全方位的控制。在此基礎(chǔ)上建立一套有效的評(píng)價(jià)體系,根據(jù)評(píng)價(jià)結(jié)果合理調(diào)整內(nèi)部控制體系,以確保其適應(yīng)性。 基于上述研究目的,本論文借鑒內(nèi)部控制理論在風(fēng)險(xiǎn)領(lǐng)域的發(fā)展成果ERM框架,為滿足監(jiān)管和銀行自身的需求,構(gòu)建銀行反洗錢內(nèi)部控制效率評(píng)價(jià)體系。風(fēng)險(xiǎn)控制效率體現(xiàn)在由企業(yè)戰(zhàn)略所決定的企業(yè)客觀風(fēng)險(xiǎn)水平和因此而采取的控制措施的對(duì)比關(guān)系上。即風(fēng)險(xiǎn)高的企業(yè)應(yīng)配備強(qiáng)化的控制措施,風(fēng)險(xiǎn)低的企業(yè)可以配備簡(jiǎn)化的控制措施。與銀行戰(zhàn)略相關(guān)的資源、組織、業(yè)務(wù)、財(cái)務(wù)、客戶、學(xué)習(xí)能力等同樣決定了銀行所面臨的洗錢風(fēng)險(xiǎn)等級(jí)。銀行應(yīng)根據(jù)對(duì)自身風(fēng)險(xiǎn)的客觀識(shí)別和評(píng)價(jià),配備與其相適應(yīng)的控制措施,這些措施的保證程度就是銀行反洗錢內(nèi)部控制的效率。根據(jù)銀行反洗錢內(nèi)部控制效率評(píng)價(jià)過程和結(jié)果中反映出的信息能同時(shí)為反洗錢監(jiān)管和銀行內(nèi)部管理提供決策依據(jù)。評(píng)估工作本身有利于系統(tǒng)、全面、深入的反映某一獨(dú)立銀行個(gè)體的反洗錢狀態(tài)。通過統(tǒng)一評(píng)價(jià)標(biāo)準(zhǔn)的匯總評(píng)估結(jié)果還能反映一個(gè)區(qū)域銀行業(yè)的反洗錢情況。通過對(duì)反洗錢薄弱環(huán)節(jié)的分析,可以有針對(duì)性的采取措施,改進(jìn)和優(yōu)化政策、體質(zhì)、體系、流程等根本設(shè)計(jì),準(zhǔn)確的提高反洗錢工作效率。 三、主要內(nèi)容。 本文第一章主要介紹了論文的選題背景。通過介紹洗錢及銀行業(yè)反洗錢的發(fā)展歷程,引出本論文研究主題的必要性、迫切性和現(xiàn)實(shí)意義,并在此基礎(chǔ)上提出研究目的、研究思路和論文的創(chuàng)新性。論文第二章重點(diǎn)介紹了論文研究領(lǐng)域的文獻(xiàn)情況。由于論文研究主題涉及反洗錢及內(nèi)部控制兩個(gè)較大的學(xué)術(shù)領(lǐng)域,各自獨(dú)立的文獻(xiàn)數(shù)量較多,但二者結(jié)合的研究思路尚屬新興領(lǐng)域,因此文獻(xiàn)關(guān)聯(lián)性較弱,且共同文獻(xiàn)資料尚不足。論文第三章是是對(duì)銀行反洗錢活動(dòng)屬性的分析,也是全文的理論基礎(chǔ)。在確立銀行反洗錢活動(dòng)具有公共產(chǎn)品和內(nèi)部控制雙重屬性的基礎(chǔ)上,論文重點(diǎn)闡述這兩方面的理論基礎(chǔ),并引出構(gòu)建銀行反洗錢內(nèi)部控制效率評(píng)價(jià)體系的需求。第四章是借鑒企業(yè)內(nèi)部控制理論在風(fēng)險(xiǎn)管理領(lǐng)域的發(fā)展成果—《企業(yè)風(fēng)險(xiǎn)管理—整體框架》(即ERM框架)全面研究可以衡量銀行洗錢風(fēng)險(xiǎn)特征及洗錢風(fēng)險(xiǎn)控制的指標(biāo),構(gòu)建銀行反洗錢內(nèi)部控制效率評(píng)價(jià)二維指標(biāo)體系。論文第五章采用綜合評(píng)價(jià)法建立了銀行反洗錢內(nèi)部控制效率評(píng)價(jià)模型。第六章運(yùn)用已建立的銀行反洗錢內(nèi)部控制效率評(píng)價(jià)體系對(duì)某銀行進(jìn)行評(píng)價(jià),對(duì)評(píng)價(jià)結(jié)果進(jìn)行運(yùn)用和管理,檢驗(yàn)?zāi)Ｐ偷目茖W(xué)性、合理性。第七章根據(jù)評(píng)價(jià)模型建立、實(shí)操等研究環(huán)節(jié)積累的信息,結(jié)合反洗錢國(guó)際、國(guó)內(nèi)發(fā)展情況等外部環(huán)境信息,總結(jié)了論文的研究結(jié)論,并對(duì)評(píng)價(jià)模型的發(fā)展和完善提出建議和展望。 四、創(chuàng)新點(diǎn)。 本論文的主要?jiǎng)?chuàng)新點(diǎn)在于首先分析論證了銀行反洗錢活動(dòng)具有公共產(chǎn)品和內(nèi)部控制雙重屬性,有效的實(shí)現(xiàn)了銀行反洗錢活動(dòng)內(nèi)生管理的理論基礎(chǔ)。其次,借鑒ERM框架,構(gòu)建評(píng)價(jià)洗錢風(fēng)險(xiǎn)與洗錢控制適應(yīng)度的二維評(píng)價(jià)模型,有效的構(gòu)建了“風(fēng)險(xiǎn)為本”反洗錢原則下銀行反洗錢活動(dòng)的管理工具。第三,構(gòu)建了以企業(yè)目標(biāo)為核心的洗錢風(fēng)險(xiǎn)特征指標(biāo)體系和以企業(yè)控制措施為核心的洗錢風(fēng)險(xiǎn)控制指標(biāo)體系,將反洗錢復(fù)雜的多因素統(tǒng)一定位到內(nèi)部控制效率評(píng)價(jià)的體系內(nèi),為反洗錢實(shí)踐搭建了操作平臺(tái)。最后統(tǒng)一了我國(guó)銀行業(yè)反洗錢的內(nèi)外動(dòng)因,以銀行反洗錢效率體系為統(tǒng)一平臺(tái),綜合運(yùn)用評(píng)價(jià)信息,同時(shí)滿足外部監(jiān)管需求和內(nèi)部管理需求。
[Abstract]:First, the research background.
With the rapid development of economy and the diversification of financial forms, money laundering has become an unavoidable problem in social and economic forms. Corruption, fraud, smuggling, underworld, terrorist activities and other serious crimes have become inseparable from money laundering upstream and downstream symbiotic crimes. First of all, these crimes themselves endanger social equity, justice and social security and stability. Secondly, the economic activities and capital flow caused by money laundering itself have irrational characteristics, which is an important hidden danger affecting financial stability and healthy development. Especially in the process of economic globalization, money launderers make use of the legal and political systems of various countries. The difference, long-term latency, cross-border operation, strong concealment, the threat to the international economy and domestic economy is unprecedented and destructive. Therefore, anti-money laundering has become an important field of practice for the international community to attach great importance to and achieve unity.
In the practice of anti-money laundering, the international community and domestic regulators have gradually realized that anti-money laundering activities themselves can not only effectively combat money laundering, maintain economic and financial stability, but also find effective means to curb various serious upstream crimes. After terrorism, the proliferation of nuclear weapons and weapons of mass destruction has become an important factor threatening social security, anti-money laundering activities are also closely related to combating terrorist financing and non-proliferation financing, becoming one of the focus of national political will.
Promoted by external macro-motivation, banking and financial institutions, as the main areas of money laundering, have become the forefront of anti-money laundering. The anti-money laundering activities of banks are theoretically interpreted as positive external economic activities. Based on the externality of the public interest theory, external measures such as supervision are needed to ensure the social supply of anti-money laundering. Under the guidance of relevant international organizations, anti-money laundering activities of banks have changed from "rule-based" to "risk-based". Risk-based anti-money laundering methods require banks to identify risks. On the basis of evaluation, rational allocation of anti-money laundering resources, construction of corresponding control system and control measures, the limited resources will be focused on high-risk areas of money laundering, improve the efficiency of anti-money laundering work, but also promote the quality of the overall internal control activities of banks.
As the international anti-money laundering supervision becomes more and more stringent, the types of risks banks face due to money laundering activities are becoming clear. In addition to the traditional operational risks caused by fraud and other activities, money laundering also causes banks to face more serious legal risks, reputation risks. It may eventually lead to runs and bankruptcies. In 2012, the New York State Financial Services Agency (DFS), the state's top banking regulator, accused Standard Chartered of hiding about 60,000 secret transactions involving at least $250 billion for Iranian customers in nearly 10 years. In a regulatory order issued by Standard Chartered Bank in New York, DFS explicitly accused Standard Chartered of meticulous fraud and, with the help of its Deloitte accounting firm advisory group, hid from regulators the fact that it used the dollar to liquidate its services to Iranian customers. S. charged Standard Chartered with revoking its bank license in New York. Standard Chartered paid a fine of $340 million for the final settlement of the charges with the New York State Financial Services Agency and set up a compliance inspector reporting directly to the Financial Bureau at its New York branch. In addition, the U.S. Department of Justice and other agencies recently launched an anti-money laundering investigation into other banks, including HSBC Holdings and Deutsche Bank, which could face hundreds of millions of dollars in fines. Anti-money laundering in the bank gradually from the operational level, operational risk areas, gradually rose to senior management, board of directors, corporate governance level, and gradually penetrated into the entire banking management framework of an important system.
Two, the purpose of the study.
On the basis of defining the attributes of external public goods of anti-money laundering, this paper focuses on analyzing and mining the internal control attributes of anti-money laundering activities of banks. This paper holds that the key to improve the efficiency of anti-money laundering internal control lies in the integration of bank risk control resources, the embedding of anti-money laundering into the overall internal control system of the bank, and the overall control of the bank before, during and after the event. According to the evaluation results, we should rationally adjust the internal control system to ensure its adaptability.
Based on the above-mentioned research purposes, this paper draws lessons from the ERM framework of internal control theory in the field of risk, in order to meet the needs of supervision and banks themselves, constructs the efficiency evaluation system of bank anti-money laundering internal control. In contrast, firms with high risks should be equipped with strengthened control measures, and firms with low risks should be equipped with simplified control measures. According to the information reflected in the evaluation process and results of the internal control efficiency of anti-money laundering of banks, it can also provide decision-making basis for anti-money laundering supervision and internal management of banks. Through the analysis of the weak links of anti-money laundering, we can take targeted measures to improve and optimize the basic design of policies, physique, systems and processes. Improve the efficiency of anti money laundering work.
Three, the main content.
The first chapter of this paper mainly introduces the background of topic selection. Through introducing the development of money laundering and anti-money laundering in banking industry, the necessity, urgency and practical significance of the research topic are introduced. On this basis, the research purpose, research ideas and innovation of the paper are put forward. The second chapter focuses on the papers in the field of research. Since the research topics of the paper involve two major academic fields, namely, anti-money laundering and internal control, the number of independent documents is relatively large, but the combination of the two research ideas is still a new field, so the literature relevance is weak, and the common literature is still insufficient. On the basis of establishing that the anti-money laundering activities of banks have dual attributes of public goods and internal control, this paper focuses on the theoretical basis of these two aspects, and leads to the need to construct an evaluation system of the efficiency of the anti-money laundering internal control of banks. The outcomes of the study are as follows: Enterprise Risk Management-Overall Framework (ERM Framework). A two-dimensional index system for evaluating the efficiency of bank anti-money laundering internal control is constructed. In the fifth chapter, a comprehensive evaluation model for evaluating the efficiency of bank anti-money laundering internal control is established. Chapter Six evaluates a bank by using the established internal control efficiency evaluation system of anti-money laundering. The evaluation results are used and managed to test the scientificity and rationality of the model. The research conclusions are summarized, and suggestions and prospects for the development and improvement of the evaluation model are put forward.
Four, innovation.
The main innovation of this paper is that the anti-money laundering activities of banks have dual attributes of public goods and internal control, which effectively realizes the theoretical basis of endogenous management of anti-money laundering activities of banks. Secondly, drawing on the framework of ERM, a two-dimensional evaluation model for evaluating the suitability of money laundering risk and money laundering control is constructed effectively. Thirdly, the paper constructs the risk characteristic index system of money laundering centered on the enterprise objectives and the risk control index system centered on the enterprise control measures, and unifies the complex multi-factors of anti-money laundering into the evaluation system of internal control efficiency. The practice of anti-money laundering has set up an operating platform. Finally, it unifies the internal and external motivations of anti-money laundering in China's banking industry, takes the bank anti-money laundering efficiency system as a unified platform, comprehensively uses evaluation information, and meets the external regulatory needs and internal management needs.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F831.2

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