本文選題：洗錢 + 貿(mào)易洗錢��； 參考：《南京財經(jīng)大學(xué)》2012年碩士論文

【摘要】：貿(mào)易洗錢是一個新興的老話題。它的新在于“基于貿(mào)易的洗錢”的概念于2005年12月《美國洗錢威脅評估報告》才首次提出，最初的研究是由人為定價引發(fā)的資本外逃問題，當(dāng)下研究擴展到稅收偷逃和恐怖融資問題，但是并沒有形成系統(tǒng)完整的理論體系。它的老在于洗錢自古有之，最早可以追溯到3000年前的中國，那時的商人為了防止統(tǒng)治者對自己做生意積攢下來的財富的掠奪，想盡方法隱藏自己的財產(chǎn)，這可以看作貿(mào)易洗錢的鼻祖。一個事物有其自身發(fā)展的規(guī)律，隨著歷史的演進，其也在發(fā)展變化著。貿(mào)易洗錢也不例外，，其洗錢手段更加多樣化，涉案金額也是越來越大，影響的地域范圍也是越來越廣。如今貿(mào)易洗錢已然發(fā)展到了一個高峰期，引起了國際社會的廣泛關(guān)注。 本文在前人研究的基礎(chǔ)上，結(jié)合當(dāng)下國際貿(mào)易的主要特點，著重探討了隱藏在國際貿(mào)易背后的洗錢犯罪。文章首先介紹了前人在反洗錢領(lǐng)域的研究成果，這也是本文得以展開的基石，同時闡述了筆者選擇此課題作為畢業(yè)論文的目的以及進一步探討此課題的意義。其次以貿(mào)易洗錢為出發(fā)點，對國際貿(mào)易洗錢的概念進行了界定，分析了貿(mào)易洗錢的一些特點，并結(jié)合相關(guān)案例分析了貿(mào)易洗錢的運作過程，其中重點探討了基于國際貿(mào)易支付洗錢的熱點問題，這也是本文的研究重點。再次，回歸到理論，這部分主要總結(jié)了國際上重要的反洗錢法律法規(guī)，包括聯(lián)合國、金融行動特別工作組（FATF）、歐盟等國際組織及美、英、加等國的反洗錢法律法規(guī)。使我們初步了解國際上對反洗錢的相關(guān)法律規(guī)定和實踐對策，同時也為我國在反洗錢立法進程及司法實踐中提供了很好的經(jīng)驗。最后，結(jié)合國內(nèi)外在貿(mào)易反洗錢方面的立法及司法實踐，筆者提出了一些個人建議，其中包括金融情報機構(gòu)應(yīng)在貿(mào)易反洗錢中的實時監(jiān)測、銀行監(jiān)管機構(gòu)的有效性監(jiān)管、建立反洗錢內(nèi)控制度、加強部門合作與國際合作及其他對策等等。
[Abstract]:Trade money laundering is a new old topic.Its new concept, "Trade-Based Money-Laundering", was first proposed in the United States Money-Laundering threat Assessment report in December 2005. The initial study was the issue of capital flight caused by artificial pricing.The current research extends to tax evasion and terrorist financing, but does not form a systematic and complete theoretical system.Its old age lies in money laundering, dating back to China 3,000 years ago, when businessmen tried to hide their property in order to prevent the rulers from plundering the wealth they had accumulated from doing business.This can be seen as the originator of trade money laundering.A thing has its own law of development, with the evolution of history, it is also changing.Trade money laundering is no exception, its means of money laundering is more diversified, the amount of money involved is more and more large, and the area of influence is also more and more extensive.Today, trade money laundering has developed to a peak, which has caused widespread concern in the international community.On the basis of previous studies and combined with the main characteristics of current international trade, this paper focuses on the crime of money laundering hidden behind international trade.This paper first introduces the previous research achievements in the field of anti-money laundering, which is also the cornerstone of this paper, and expounds the purpose of choosing this topic as the graduation thesis and the significance of further exploring the subject.Secondly, it defines the concept of international trade money laundering, analyzes some characteristics of trade money laundering, and analyzes the operation process of trade money laundering with relevant cases.This paper focuses on the hot issues of payment money laundering based on international trade, which is also the focus of this paper.Thirdly, returning to the theory, this part summarizes the important international anti-money laundering laws and regulations, including the United Nations, the Financial Action Task Force (FATFU), the European Union and other international organizations and the United States, Britain, Canada and other countries anti-money-laundering laws and regulations.It also provides us with good experience in the legislative process and judicial practice of anti-money laundering.Finally, combining the domestic and foreign legislation and judicial practice in trade anti-money laundering, the author puts forward some personal suggestions, including the real-time monitoring of financial intelligence unit in trade anti-money-laundering, the effective supervision of bank supervision,Establish anti-money-laundering internal control system, strengthen departmental cooperation and international cooperation and other countermeasures.
【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D996;F832.2

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