【作者】 周婧；

【导师】 彭韶兵；

【作者基本信息】 西南财经大学 ， 财务管理， 2013， 博士

【摘要】 一、研究背景。随着经济的快速发展和金融形态的多样化,洗钱已经成为社会经济形态中不可回避的问题。贪污、诈骗、走私、黑社会、恐怖活动等严重犯罪都与洗钱成为密不可分的上下游共生犯罪。其犯罪产生的收益存在掩饰、隐瞒、窝藏、转移的动机。首先,这些犯罪本身危害着社会的公平、公正以及社会的安全稳定。其次,洗钱本身所引发的经济活动以及资金流动具有非理性的特征,是影响金融稳定、健康发展的重要隐患。尤其在经济全球化进程中,洗钱者利用各国法律体制、政治体制上的差异,长期潜伏,跨国界运行,隐蔽性极强,对国际经济和国内经济的威胁性和破坏性也是空前的。因此反洗钱已经成为国际社会高度重视并达成统一的重要实践领域。在反洗钱实践中,国际社会、国内监管者逐渐意识到,反洗钱活动本身除了可以有效打击洗钱行为,维护经济、金融稳定,同时,它还是发现、遏制各种严重上游犯罪的有效手段。通过反洗钱资金监测,既可以及时发现上游犯罪的可疑资金流动,同时还能减少、降低贪污、走私等犯罪造成的经济损失。在恐怖主义、核武器和大规模杀伤性武器扩散逐渐成为威胁社会安全的重要因素后,反洗钱活动也同时与打击恐怖融资和防扩散融资密切关联,成为国家政治意志的着力点之一。在外部宏观动力的推动下,作为洗钱资金流动的主要领域——银行金融机构,首当其冲地成为反洗钱的前沿阵地。监管部门为银行制定了必须遵守的反洗钱规则,包括建立制度、客户尽职调查、可疑交易监测和报告、记录保存、宣传培训等等。银行在外部监管的约束下按照规制履行法定反洗钱义务。银行反洗钱活动被理论解释为正外部性经济活动。基于公共利益说的外部性,需要监管等外部措施来保证反洗钱的社会供给。但是,经过实践后,银行反洗钱活动虽然得以执行,但执行效果并不理想。银行总是被动的以应付监管为行动标准,导致企业内部资源和社会资源的极大浪费。在有关国际组织的引导下,银行反洗钱活动从“规则为本”向“风险为本”转变。风险为本的反洗钱方法要求银行以风险识别、评估为基础,合理分配反洗钱资源,构建相应的控制体系和控制措施,将有限的资源重点投入到洗钱风险高的领域,提高反洗钱工作效率,同时也促进银行整体内部控制活动的质量。银行反洗钱活动面临外部成本内生化的要求。随着国际反洗钱监管日趋严格,银行因洗钱活动而面临的风险类型逐步明晰。除了传统的因欺诈等活动而导致的操作风险外,洗钱还导致银行面临更为严重的法律风险、声誉风险。最终可能导致挤兑和倒闭。近期美国监管机构对银行的反洗钱调查事件可以看出,银行机构面临的反洗钱处罚成本直逼机构倒闭。2012年纽约州最高银行监管机构纽约州金融服务局(DFS)指控渣打银行涉嫌在近10年的时间内为伊朗客户隐瞒了大约6万笔秘密交易,涉及至少2500亿美元,渣打银行从中获得数亿美元费用,涉嫌为伊朗银行洗钱。在对渣打银行纽约分行出具的监管令中,DFS明确指责渣打银行精心谋划骗局,并在其德勤会计师事务所顾问团体的帮助下,向监管部门隐瞒利用美元清算为伊朗客户提供服务的事实。如果DFS对渣打银行的指控成立,该银行将被吊销其在纽约州的银行牌照。渣打银行就指控与纽约州金融服务局最终确定和解条款,支付3.4亿美元的罚金,并在其纽约分行设立一名直接向金融局汇报的”合规监察员”。上述和解协议使渣打银行得以保留其经营牌照。除此之外,近期,美国司法部等机构还对包括汇丰控股、德意志银行在内的其他银行展开反洗钱调查,被调查银行都有可能面临上亿的巨额罚款。面临严格的反洗钱监管环境,银行已经从风险控制角度研究反洗钱控制的内部化问题。反洗钱在银行内部逐步从操作层面、操作风险领域抽身,渐渐上升到高级管理层、董事会、公司治理层面,并逐步成为渗透到整个银行管理框架的重要体系。二、研究目的。本论文在确定银行反洗钱外部公共产品属性的基础上,着力分析挖掘银行反洗钱活动的内部控制属性。在明确属性后,本论文认为银行只要建立合理的银行反洗钱内部控制体系就可以规避大部分的洗钱风险。但难点也正是在于如何定义什么是合理的反洗钱内部控制体系。本文认为,提高银行反洗钱内部控制效率的关键在于整合银行风险控制资源,将反洗钱嵌入银行整体内部控制体系中,从事前、事中、事后进行全方位的控制。在此基础上建立一套有效的评价体系,根据评价结果合理调整内部控制体系,以确保其适应性。基于上述研究目的,本论文借鉴内部控制理论在风险领域的发展成果ERM框架,为满足监管和银行自身的需求,构建银行反洗钱内部控制效率评价体系。风险控制效率体现在由企业战略所决定的企业客观风险水平和因此而采取的控制措施的对比关系上。即风险高的企业应配备强化的控制措施,风险低的企业可以配备简化的控制措施。与银行战略相关的资源、组织、业务、财务、客户、学习能力等同样决定了银行所面临的洗钱风险等级。银行应根据对自身风险的客观识别和评价,配备与其相适应的控制措施,这些措施的保证程度就是银行反洗钱内部控制的效率。根据银行反洗钱内部控制效率评价过程和结果中反映出的信息能同时为反洗钱监管和银行内部管理提供决策依据。评估工作本身有利于系统、全面、深入的反映某一独立银行个体的反洗钱状态。通过统一评价标准的汇总评估结果还能反映一个区域银行业的反洗钱情况。通过对反洗钱薄弱环节的分析,可以有针对性的采取措施,改进和优化政策、体质、体系、流程等根本设计,准确的提高反洗钱工作效率。三、主要内容。本文第一章主要介绍了论文的选题背景。通过介绍洗钱及银行业反洗钱的发展历程,引出本论文研究主题的必要性、迫切性和现实意义,并在此基础上提出研究目的、研究思路和论文的创新性。论文第二章重点介绍了论文研究领域的文献情况。由于论文研究主题涉及反洗钱及内部控制两个较大的学术领域,各自独立的文献数量较多,但二者结合的研究思路尚属新兴领域,因此文献关联性较弱,且共同文献资料尚不足。论文第三章是是对银行反洗钱活动属性的分析,也是全文的理论基础。在确立银行反洗钱活动具有公共产品和内部控制双重属性的基础上,论文重点阐述这两方面的理论基础,并引出构建银行反洗钱内部控制效率评价体系的需求。第四章是借鉴企业内部控制理论在风险管理领域的发展成果—《企业风险管理—整体框架》(即ERM框架)全面研究可以衡量银行洗钱风险特征及洗钱风险控制的指标,构建银行反洗钱内部控制效率评价二维指标体系。论文第五章采用综合评价法建立了银行反洗钱内部控制效率评价模型。第六章运用已建立的银行反洗钱内部控制效率评价体系对某银行进行评价,对评价结果进行运用和管理,检验模型的科学性、合理性。第七章根据评价模型建立、实操等研究环节积累的信息,结合反洗钱国际、国内发展情况等外部环境信息,总结了论文的研究结论,并对评价模型的发展和完善提出建议和展望。四、创新点。本论文的主要创新点在于首先分析论证了银行反洗钱活动具有公共产品和内部控制双重属性,有效的实现了银行反洗钱活动内生管理的理论基础。其次,借鉴ERM框架,构建评价洗钱风险与洗钱控制适应度的二维评价模型,有效的构建了“风险为本”反洗钱原则下银行反洗钱活动的管理工具。第三,构建了以企业目标为核心的洗钱风险特征指标体系和以企业控制措施为核心的洗钱风险控制指标体系,将反洗钱复杂的多因素统一定位到内部控制效率评价的体系内,为反洗钱实践搭建了操作平台。最后统一了我国银行业反洗钱的内外动因,以银行反洗钱效率体系为统一平台,综合运用评价信息,同时满足外部监管需求和内部管理需求。更多还原

【Abstract】 1. Background. With the rapid development of the economy and financial morphological diversification, money laundering has become an unavoidable issue in the socio-economic formation. Serious crime of corruption, fraud, smuggling underworld and terrorist activities have become inseparable symbiotic crime with money-laundering. The revenue generated by the presence of their crime has motives to disguise, concealing, harboring, and transfer. First, these crimes endanger social fairness, justice, social security and stability. Second, the economic activity and funding liquidity caused by the money laundering have irrational characteristics, which affect the financial stability and healthy. Therefore, the anti-money laundering has become an important practice in the international community.International and domestic regulators gradually become aware that AML is an effective means of combating money laundering, maintaining economic and financial stability, at the same time, it contain a variety of serious predicate offenses. The AML funds monitoring can discover suspicious capital flows of predicate offenses while reducing the economic losses caused by corruption, smuggling and other criminal.With the driving of external macro power, bank as the main areas of laundered funds flowing became the forefront of theAML. Regulatory authorities formulate the AML rules for banks, including internal control system, customer due diligence, monitoring and reporting of suspicious transactions, record keeping, training etc. Bank AML activities are theoretical explanations for the positive externalities of economic activity. Regulatory and other external measures are needed to ensure the AML social supply. After the bank AML activities to be executed, the execution is not ideal. Banks are always passive to meet regulatory action standards, resulting in a great waste of corporate internal and social resources. Under the guidance of the relevant international organizations, bank AML activities changed from "rules-based" to "risk-based"."Risk-based" requires banks to allocate the anti-money laundering resources on risk identification and assessment. It means that limited resources focus into areas of high money laundering risk. This guidance can improve the efficiency of AML, and can also promote the quality of the bank internal control activities. Banks are facing the AML requirements biochemical external costs. Banks want to internalize external AML costs.2. Research purposes. This thesis is based on t public product attribute of the bank AML, and focus on mining its internal control attribute. The banks can avoid most of the ML risks if they create a reasonable AML internal control system. It is the difficulty of defining what a reasonable AML internal control system is. The core is to integrate resources of the bank and embed the AML requirements into the bank’s overall internal control system. Then, the paper is to establish an effective evaluation system to guarantee the suitability of AML system.AML control efficiency is reflected in contrast between risks decided by corporate strategic and the control measures taken relativities. The evaluation results under the unified criteria reflect the AML condition of a bank and a regional.3. Main content. The first chapter introduces the research background of the thesis. With the introduction of anti-money laundering development course, the thesis leads to the necessity, urgency and practical significance of the topic, and the research purpose, innovative research ideas of the paper. The second chapter focuses on the literature in the field of the topic. The subject matters two academic areas, the Anti-Money Laundering and internal control. There are a large number of separate literatures of the two, but the combination literature is weak. The third chapter is the analysis of the banks’ anti-money laundering activities attributes, but also the full text of the theoretical basis. Establishing bank anti-money laundering activities on the basis of public goods and internal control dual properties, the paper focuses describing the theoretical basis of these two areas, and leads to build evaluation system of bank AML internal control efficiency. The fourth chapter is to build a2D index system to evaluate the efficiency of AML internal control system. The system is learned from the ERM which is the achievement of enterprise control theory in risk management field. In chapter five, there is an evaluation model of AML internal control efficiency on comprehensive evaluation method. The sixth chapter is to test the evaluation model which is established in chapter five. Then we can use the data and consequence of the model to manage the bank’s AML internal control system. Chapter Ⅶ supplies some recommendations and Prospects to improve the evaluation model.4. Innovation. The main innovation of this paper is the firstly demonstration on dual properties of public goods and internal control for bank AML. It helps to find internal power for bank AML. Banks can stand on a balance spot to carry their AML activities. Second, the paper firstly use ERM framework to build a two-dimensional evaluation model to evaluation the fitness of AML system. Thirdly, the paper establishes an intergral index system for AML internal control efficiency. Finally, the paper unifies the inside and outside motives of bank AML. Based on the uniform information platform of AML evaluation system, with the integration use of evaluation information, it can meet the external regulatory requirements and internal management needs.更多还原