兩岸反洗錢法制之研究

現今社會，金融行業的高速發展帶來的不止是社會經濟的繁榮，還造成洗錢漏洞的滋生與蔓延，如何防制和打擊洗錢活動是各國家地區主管機關和金融主體必須直面和解決的問題。中國大陸歷經數年才達到國際組織評鑒標準，反洗錢法制雖有顯著發展，但與國際先進水平相比存在重大差距，依然問題重重。 2018年，中國大陸即將接受FATF第四輪評估，台灣也將接受APG第三輪考核。要想順利通過「考試」，彌補反洗錢法制之不足，必須從三方面著眼：一是研究法律體系，弄清現行規範對於洗錢防制問題規定為何；二是瞭解國際組織對於洗錢防制相關事務的標準要求和研究成果，明確發展方向；三是以其他國家經驗為借鏡，結合自身反洗錢理論與實務情形，找出自身反洗錢法制所面臨之問題。上述三方面之內容是探究反洗錢問題之關鍵，也是本文意在整理分析之要點。本文第一章為緒論，概括講述本文之研究動機並提出問題。第二章為「反洗錢法制發展」，從反洗錢概念之源起與發展切入，論述反洗錢問題產生與發展的背景。其次介紹中國大陸及台灣反洗錢法律體系建構及其發展沿革，讓讀者對中國大陸與台灣反洗錢法律制度具有初步概念。第三章為「反洗錢監督管理」，分為行政監管和刑事制裁兩大面向。行政監管部分首先闡明中國大陸反洗錢行政監管架構及各監管主體基本職責與協作機制，其次分析反洗錢行政監管基本原則與制度，最後介紹中國大陸反洗錢行政監管之實務概況；刑事制裁部分則重點分析中國大陸洗錢犯罪相關之刑事規範，並簡略介紹六類典型洗錢手段與代表性實務案例。台灣之反洗錢監督管理情況也會作為比較法之內容作為陳述要點。第四章為「金融機構與特定非金融機構反洗錢義務」，區分金融機構及特定非金融機構兩類義務主體，詳細分析中國大陸與台灣反洗錢規範及國際標準賦予不同主體之反洗錢義務。第五章為「反洗錢國際合作」，第一部分介紹國際反洗錢組織金融行動特別工作組（FATF）基本概況與對成員國反洗錢制度建置與落實情況之評估機制；第二部分以中國大陸與台灣兩岸反洗錢互助為例分析反洗錢國際合作具體樣態。第六章為結論，對全文內容作概括總結。

關鍵字

中國大陸；反洗錢；洗錢防制；兩岸比較； FATF建議； APG評鑑

並列摘要

In the modern society, the rapid development of the financial industry has brought about not only the prosperity of the social economy, but also the breeding and spreading of money laundering crimes. How to prevent and combat money laundering is a problem that must be faced and resolved by relevant authorities and financial entities in various countries and regions. The Chinese mainland had been struggled for several years to reach the evaluation standard released by international organizations. Although the anti-money laundering(AML) legal system of China has improved significantly, there is still a great gap between the AML legal system of China and that of international advanced level. In 2018, China will face the challenge of the fourth round assessment of FATF, and Taiwan will also be confronted with the third round assessment of APG. In order to successfully pass the "examination" and make up for the deficiencies of the anti-money laundering legal system and practice, three aspects should be focused on: first, studying the local legal system, clarifying the current regulations on the issue of AML/CFT; second, understanding the international organizations' standards and research results on AML/CFT which could help us make clear of the paths of development; Third, based on the experiences of other countries as a mirror, combined with your own anti-money laundering theory and practice, finding out the fundamental problems of your own AML legal system. The contents of the above three aspects is the key to explore the history of anti-money laundering, and it is also the main point of this article. The first chapter of this paper is an introduction, summarizing the research motivation of this paper and raising questions. The second chapter is about the development of anti-money laundering legal system, which introduces the construction and development of the anti-money laundering legal system in mainland China and Taiwan. The third chapter is anti-money laundering supervision and management, which is divided into two major parts: administrative supervision including structure, cooperation mechanisms and basic principles of administrative supervision in mainland China; and criminal sanctions focusing on criminal norms and representative practical cases. Also the supervision and management on AML in Taiwan are also be demonstrated as the content of comparative law. The fourth chapter is about the anti-money laundering obligations of financial institutions and specific non-financial institutions. The fifth chapter focuses on the International cooperation. The sixth chapter is the conclusion, summarizing the content of the full text.