發(fā)布時間：2018-07-27 20:11

【摘要】：隨著經(jīng)濟的發(fā)展,洗錢活動日益猖獗,犯罪分子利用銀行洗清非法資金,擾亂了金融秩序,危及金融安全與宏觀經(jīng)濟政策的實施,對社會安定和自身發(fā)展傷害巨大。銀行業(yè)是打擊洗錢犯罪的主戰(zhàn)場,應(yīng)當樹立與機構(gòu)規(guī)模、業(yè)務(wù)風(fēng)險相適應(yīng)的反洗錢風(fēng)險管控措施,有效履職反洗錢法律義務(wù)。但在實際工作中部分商業(yè)銀行還存在著反洗錢管理履職不到位、制度不健全等現(xiàn)象,與國內(nèi)外高壓的反洗錢監(jiān)管形勢違背。識別評估商業(yè)銀行反洗錢風(fēng)險,提出有針對性的反洗錢管控策略,有助于商業(yè)銀行建立健全反洗錢機制,有效履行反洗錢法律義務(wù),對社會安定和自身發(fā)展都具有著積極深遠的意義。本文以A商業(yè)銀行為研究對象,采用文獻研究法、個案研究法以及定性分析和定量分析相結(jié)合的方法對于其反洗錢風(fēng)險進行研究。首先對相關(guān)概念進行了解釋,并對國內(nèi)外關(guān)于反洗錢風(fēng)險評估、銀行反洗錢管控的相關(guān)研究進行文獻綜述。其次分析A商業(yè)銀行反洗錢風(fēng)險及管控現(xiàn)狀,找出A銀行反洗錢管控存在問題。從內(nèi)部環(huán)境風(fēng)險、客戶與產(chǎn)品業(yè)務(wù)風(fēng)險、控制措施效果風(fēng)險、內(nèi)部管理監(jiān)督風(fēng)險四個方面對A銀行的反洗錢風(fēng)險進行識別,具體風(fēng)險源為:管理機制風(fēng)險、高管履職風(fēng)險、組織架構(gòu)風(fēng)險、客戶風(fēng)險、產(chǎn)品風(fēng)險等�；贏銀行反洗錢風(fēng)險源構(gòu)建的反洗錢風(fēng)險評估體系,劃分內(nèi)部環(huán)境、客戶與產(chǎn)品業(yè)務(wù)、控制措施效果、內(nèi)部管理監(jiān)督四個風(fēng)險評估單元,與風(fēng)險源相應(yīng)構(gòu)建17個評估指標,根據(jù)反洗錢工作實踐分解為56個分類指標。運用層次分析法,經(jīng)過各個指標歸一化、指標權(quán)重設(shè)定、A銀行總體反洗錢風(fēng)險量化三個步驟進行度量,最終得分為72.26分,A銀行具有較高反洗錢風(fēng)險,其中內(nèi)部環(huán)境、控制措施效果、內(nèi)部管理監(jiān)督風(fēng)險較高,客戶與產(chǎn)品業(yè)務(wù)方面風(fēng)險等級適中。最后根據(jù)反洗錢風(fēng)險評估分析結(jié)果,提出A銀行反洗錢管控策略,主要分為強化內(nèi)控環(huán)境控制、細化客戶與產(chǎn)品業(yè)務(wù)洗錢風(fēng)險管理、加強控制措施效果管理、提升內(nèi)部管理監(jiān)督四個部分。
[Abstract]:With the development of economy, money laundering is increasingly rampant. Criminals use banks to clear out illegal funds, disturb the financial order, endanger the implementation of financial security and macroeconomic policies, and do great harm to social stability and their own development. The banking industry is the main battlefield of fighting against money laundering crime. It is necessary to set up anti-money laundering risk control measures in accordance with the scale of the organization and the business risk, and effectively fulfill the legal obligation of anti-money laundering. But in the actual work, some commercial banks still have some phenomena, such as the anti-money laundering management is not in place, the system is not perfect, and so on, which is contrary to the situation of high-pressure anti-money laundering supervision at home and abroad. Identifying and evaluating the risk of anti-money laundering of commercial banks and putting forward targeted anti-money laundering control strategies will help commercial banks to establish and improve anti-money laundering mechanism and effectively fulfill the legal obligations of anti-money laundering. It is of great significance to social stability and self-development. This article takes A commercial bank as the research object, uses the literature research method, the case study method and the qualitative analysis and the quantitative analysis unifies the method to carry on the research to its anti-money laundering risk. First of all, the related concepts are explained, and the domestic and foreign research on anti-money laundering risk assessment and bank anti-money laundering control are reviewed. Secondly, it analyzes the risk of anti-money laundering and the current situation of control in A commercial bank, and finds out the existing problems in anti-money laundering. From four aspects of internal environmental risk, customer and product business risk, control measures effect risk, internal management supervision risk, the anti-money laundering risk of Bank A is identified. The specific risk sources are: management mechanism risk, executive performance risk, Organizational structure risk, customer risk, product risk, etc. The risk assessment system of anti-money laundering based on A bank's anti-money laundering risk source is divided into internal environment, customer and product business, effect of control measures, internal management supervision, four risk assessment units, and 17 evaluation indexes corresponding to risk source. According to the practice of anti-money laundering, it is decomposed into 56 classification indexes. By using the Analytic hierarchy process (AHP), after normalization of each index, the index weight is set up to measure the overall anti-money laundering risk of Bank A. The final score is 72.26 minutes and A Bank has a higher risk of anti-money laundering, in which the internal environment, Control effect, high risk of internal management and supervision, moderate risk level of customer and product business. Finally, according to the results of anti-money laundering risk assessment, the paper puts forward the anti-money laundering control strategy of Bank A, which includes strengthening the internal control environment control, refining the money laundering risk management of customer and product business, and strengthening the effect management of control measures. Enhance the four parts of internal management supervision.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.2

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