中共反洗錢犯罪防治法制之探討

「洗錢」是一種結合金融與刑法的智慧型犯罪，其經常跨越國境進行，成為一種國際性的犯罪活動。由於這種文明的智慧型犯罪，常常伴隨著當代的經濟行為而產生，它的特色在於沒有固定的模式、也沒有歷史傳承的文獻紀錄可供參考，各國執政當局及司法單位很難以既有、已經行之有年的方式來規範洗錢犯罪。在各國針對反洗錢犯罪防治工作頗為頭痛的現在，令人讚賞的是，中共當局近年來就反洗錢犯罪於立法上及實踐上的努力，可說是結合金融學術與法院實務的方式，就洗錢犯罪予以整頓，令全球對一向給人「法治不彰」刻版印象的中共當局刮目相看。本文的論述內容，首先在於從法與金融的角度，記述洗錢犯罪的定義；其次介紹中共當局的整體金融法律制度；最後以中共當局反洗錢防治政策為基準，歸納出相關法律及實際判例，以提供我國台灣地區應該引以學習及改進的態度及方向。

關鍵字

洗錢罪刑化；反洗錢法；洗錢防制法；資助恐怖活動罪

並列摘要

”Money laundering” which cross national borders and becomes an international crime is a smart combination of financial and criminal offenses. The civilized and intelligent crime is always associated with contemporary economic activities. The characteristics are no fixed pattern and there is no record about the historical heritage of the literature available. The governments and the judicial authorities o f various countries are difficult to make rules to prevent money laundering by the old ways.Nowadays, the prevention of money laundering is quite a headache for many countries. Therefore, it is appreciated that the Chinese authorities made efforts on the anti-money laundering legislation and practice in recent years. To combine the financial academic and the practical of the Court, the Money laundering offense was rectified. So that the stereotype ”rule of law not been apparent” of the Chinese government to the world has been given an admiration.This article says the definition of money laundering from the perspective of law and finance at first, followed by the description of overall financial and legal systems of the Chinese authorities, finally comes to the summary of the relevant practice cases and law. By making China’s anti-money laundering prevention policies as a benchmark, this article provides the learning attitude and improving direction for Taiwan.