【作者】 李淑敏；

【导师】 胡玉明；

【作者基本信息】 暨南大学 ， 会计学， 2003， 硕士

【摘要】 本文共分五章，其内容简述如下： 1．：绪论。本章说明研究之动机与目的，研究方法与研究范围。 2．：洗钱之概念及洗钱现象之分析。本章除介绍洗镂之基本概念，及台湾洗钱防制法对洗钱之定义及其范围。并介绍洗钱之资金来源、洗钱活动之程序、洗钱活动的特性以及洗钱活动经常利用之管道。 3．：各国订定洗钱防制法之背景及其主要经验。本章所介绍「洗钱防制」始自1988年联合国反毒公约，及后续发展所拟定许多著名的协议，及洗钱罪刑化的公约，这些协议、公约的内容后来成为许多国家订定洗钱相关法律的重要参考依据。本章亦介绍台湾「洗钱防制法」立法背景及过程。 4．：洗钱防制法采用刑事制裁及行政管制之省思。其中说明洗钱行为罪刑化之必要性，并对台湾「洗钱防制法」与罪刑化有关条文逐一剖析。 5．：结论与建议。本文拟就「洗钱防制法」之行政管制之制度面及法令面提出建议。作为未来修法参考。更多还原

【Abstract】 This article is totally divided into 5 chapters with the context briefed as below:1. Foreword: This chapter is aimed to explicate the motives and targets for this research, together with the research methodologies and scopes.2. The Analysis for the Concept and Phenomenon of Money Laundry: In this chapter, in addition to the basic introduction for the basic concepts of money laundry, and the definitions and scopes for the prevention of money laundry in Taiwan, this chapter also deals with the capital sources, procedures of money laundry, characteristics of money laundry and the channels usually used by money laundry criminals.3. The backgrounds and major experiences for the prevention laws regulated in various nations: This chapter is aimed to introduce that "Money Laundry Prevention Regulation" was initiated in the 1988 Anti-Drug Joint Pledge at union and its well-known agreements subsequently developed together with the joint pledge to criminalize the behavior of money laundry. Among these agreements, the context of these joint agreements has later become the basal reference for numerous nations to legitimate the relevant prevention laws. This chapter also introduces the legislation background and process of the "Money Laundry Prevention Law" in Taiwan.4. The reflection for the criminal law sanction and administrative control over the "Money Laundry Prevention Regulation": Among them, it pinpoints the necessity for the criminalization of the illegal money laundry and also analyzes the criminalization regulations associated to the "Money Laundry Prevention Regulation" in Taiwan one by one.5. Conclusion and Suggestion: In this chapter, it will propose something useful for the aspects of administrative systems and decrees related to "Money Laundry Prevention Regulation" as the basal reference for future trends.更多还原