保險業防制洗錢與打擊資恐之研究

隨著時代演變及科技進步，犯罪者可以利用的洗錢管道越來越多，使得各國政府面臨嚴峻挑戰，而美國發生911恐怖攻擊事件後，國際社會防制洗錢犯罪的層面，亦擴張到反恐的範疇。防制洗錢及打擊資恐是依循國際規則而來，特別是歐美等先進國家長期的實踐經驗。故本研究整理並分析防制洗錢及打擊資恐國際組織、相關規範、遵循標準與法律實踐，再藉由介紹我國防制洗錢及打擊資恐之立法背景、說明金融業相關法令架構，探討保險業依現行防制洗錢及打擊資恐新法之實務執行。本文進而解析保險業遵循以風險基礎為導向的監理趨勢，並從監理資訊分析保險業面臨防制洗錢及打擊資恐相關作業之挑戰；最後依目前監理機制運作之實務困境，提出保險業在擬定防弊措施相關對應對策建議之參考，冀以發揮保險業防制洗錢及打擊資恐功能之目的。

關鍵字

洗錢；防制洗錢；資恐；打擊資恐；保險業；法令遵循

並列摘要

With the progress of time and technology, there are more and more money laundering methods that criminals can use. Their criminal methods have made governments accept challenges. After the September 11th terrorist attacks in the United States, the international community has also prevented the level of money laundering crimes. Expand to the scope of counter-terrorism. Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) is based on international rules, especially the long-term experience of European and American countries. Therefore, this study collates and analyzes the international organizations, relevant norms, standards and legal practices of AML/CFT, and then introduces the legislative background of Taiwan's AML/CFT, explains the structure of relevant financial laws, and discusses the insurance industry according to the current AML/CFT. Practice of new regulations. Then it analyzes the insurance industry's risk-oriented supervision trend, and analyzes the insurance industry from the challenges of AML/CFT related operations from the supervision information. Finally, according to the practical dilemma of the current supervision mechanism operation, the insurance industry is proposing corresponding countermeasures. The countermeasures are based on a total of four recommendations for the purpose of the AML/CFT function of the insurance industry.