兩岸銀行業防制洗錢之可疑交易申報比較評析

臺灣於1996年立法通過「洗錢防制法」（下稱「洗錢防制法」），歷經14年實務運作成果豐碩，惟亞太防制洗錢組織(Asia/Pacific Group on Money Laundering, APG)於2001年及2007年進行相互評鑑，報告中提出大額通貨交易申報制度、扣押、凍結及禁止處分等改進建議事項。大陸之中華人民共和國反洗錢法（下稱反洗錢法）於2007年1月施行，在中國人民銀行積極監督及規劃，已獲得初步的成果，反洗錢監督工作由中國人民銀行負責，反洗錢監測分析中心則負責收集、整理並保存大額交易和可疑交易報告，對收集整理之大額交易與可疑交易報告進行研究、分析，配合有關行政執法部門進行調查，提供反洗錢情報線索予執法機關處理，承擔與國外金融情報機構交流與合作。兩岸往來日益密切，於2010年兩岸主管機關核准金融機構互設分行及辦事處，極具歷史意義，為防制非法洗錢者利用金融機構從事洗錢，防制洗錢之機制亟待建立。防制洗錢任務係追查重大犯罪，方式係申報可疑交易，內涵係認識客戶制度，從而如何落實認識客戶制度，提昇可疑交易品質與數量，係防制洗錢最終努力方向。

關鍵字

洗錢；可疑交易；認識客戶；金融情報中心

並列摘要

Taiwan passed the legislation of Money Laundering Control Act in 1996 and the practical operation of the Act is fruitful in the past 13 years, but during the two mutual evaluations on AML/CFT separately conducted by Asia/Pacific Group on Money Laundering in 2001 and 2007, the two mutual evaluation teams have raised improving recommendations regarding to the significant currency transaction reporting system and freezing, seizure and disposal prohibition mechanism of proceeds of crime. The Anti-Money Laundering Law in Mainland China came into force in January 2007, and it has already demonstrated preliminary fruit under the active supervision and planning of the People's Bank of China. The Anti-money laundering supervision is the authority of the Bank and the China Anti-Money Laundering Monitoring & Analysis Center is in charge of collecting, integrating, storing Currency Transaction Reports and Suspicious Transaction Reports, and studying, analyzing, disseminating anti-money laundering information to related law enforcement agencies for further investigation. The CAMLMAC is also in charge of communication and cooperation with foreign counterparts. The relationship between the both sides of Taiwan Strait is becoming closer day by day. The financial supervisory authorities of both sides permit financial institutions to set up branches or offices each other. It's meaningful in history. For preventing money launderers to use financial institutions as channel to launder money, it's necessary to establish functional money laundering prevention mechanism. The purpose of anti-money laundering is to eradicate related serious crimes through the suspicious transaction reporting system which implies the customer due diligence system. Though, how to fulfill know your customer system and promote the quantity and quality of suspicious transaction reports are the final goals of efforts on money laundering prevention.