- 期刊
金融犯罪與洗錢活動之風險管理－以洗錢防制措施為對策
The Risk Management of Financial Crimes and Money Laundering-The Targets of Anti Money Laundering Measures
摘要
風險管理的流程，從認識風險、評估風險、規劃控管風險的措施到衡量措施之成本效益乃至於執行措施。無疑的，金融犯罪將造成金融機構的損失，然而，對於金融犯罪的定義目前尚未有具體共識；而洗錢活動，輕則因法院及檢警調追查犯罪，金融機構因遵法義務而提供相關資料，增加作業成本而形成損失，重則因涉及洗錢活動而造成信譽損失。尤有甚者，當金融犯罪伴隨洗錢而來之際，金融機構本身往往就是直接的財損受害者。而當金融犯罪的損失無法追回或得到彌補時，受害的是全體金融機構的股東，而金融機構因此攤提損失時，更傷害了賦稅公平性。 因此，筆者在本文第二章先藉美國法的概念，導出金融犯罪與洗錢活動有相當比例是透過交易完成，而洗錢防制措施也可以作為自益型的風險管理措施。在第三章，先引用巴賽爾委員會(Basel Committee)於西元二千零一年十月所發表的「銀行業對客戶應踐行之注意義務」(Customers due diligence for banks)內所揭櫫，欠缺完善的認識客戶流程下，所引發金融機構各項風險，並以各項案例加以實證，說明這項風險確實在金融犯罪與洗錢活動中存在。於第四章內，再對國內目前防制洗錢措施制度上之現狀加以檢驗，說明目前制度上不足之處以及國外如何結合防制洗錢措施來防範金融犯罪之例。 最後，筆者希望藉由本文的提出，呼籲金融界對於上開風險之重視，利用洗錢防制措施為橋樑，在風險管理的層面利用洗錢防制措施提昇防禦金融犯罪及洗錢活動的能力，在犯罪偵防的層面提昇不法集團成員實施金融犯罪及洗錢之成本，並且在渠等實施犯罪行為之際通知執法機關予以查緝，提昇執法效能並確保不法收益的凍結、沒收及發還，透過金融機構與執法機關之交流，增進治安並維護公益。
並列摘要
The procedures of risk managements are divided into four steps: recognition, assessment, provision of measures and analysis of efficiency. As we know, the financial industries put more and more resources on risk management. But could they recognize the risk especially operational risk, caused by financial crimes and money laundering activities exactly? Thus, this article begins in the relation among financial crimes, money laundering activities and financial transactions, and illustrates the U.S codes to prove most financial crimes and money laundering activities completed in transactions. Then we use the types of operational risk cited on the paper of Basel Committee to combine the transactions mentioned above, and find many cases of operational risk resulting from the transactions of financial crimes and money laundering. We also provide the prevention tools, anti-money laundering measures, as a risk management measures. Through the analysis above, I consider there are some demerits in Anti-Money Laundering Act of R.O.C., and make some suggestions about those. My goal about this research is to present the function of the compliance of AML. It is not only useful for law enforcement agencies, but for financial industries themselves. When the financial industries are willing to comply with all AML regulations, the barriers of financial crimes and ML are established automatically. Finally, through AML measures, we can make the damages of financial crimes and ML lower, the ability of combating crimes higher, and all cost down.