- 學位論文
洗錢防制及打擊資恐監理規範之實務探討- 以銀行業為中心
Practical Discussion on the Anti-Money Laundering and the Standardization of Supervision Counter-Terrorist Financing Measures —Centered on the Banking Institutions
摘要
2016 年兆豐商銀紐約分行因防制洗錢及打擊資恐內控制度有欠完備，未遵 循當地法令，遭紐約州金融署裁罰 1.8 億美元，金融業的法令遵循制度、防制洗 錢及打擊資恐機制，頓時成為我國矚目之議題。近年來，銀行已被視為洗錢防制 的第一線，以風險基礎為本，辨識、評估、了解風險，發展出一系列的防制與抵 減措施，以利銀行於防制洗錢與打擊資恐之資源分配，並建置妥善的內部控制制 度及訂定完備的防制計畫。在各方努力下，我國相關法制漸趨完備，受到國際組 織肯認與青睞。然而，實務運作上卻出現「社會資源重複浪費」、「過度擾民」、 「風險管理出現落差」、「無法有效取得客戶資料」及「無法落實風險基礎方法」 等困境。落實防制洗錢與打擊資恐，所產生系統與人力的成本問題大幅增加，加 上民眾對此議題尚未有普及的認知，因此碰到較為繁瑣的開戶或交易程序，容易 因溝通過程中的認知落差，而衍生不必要的客訴問題，這些問題已然成為當前銀 行業須克服的難題。 國際法令遵循愈趨嚴格，我國銀行業面對多元的洗錢手法衝擊，應與時俱進 跟上世界的腳步，共同實踐洗錢防制與打擊資恐之國際規範。本文擬對於我國銀 行洗錢防制與打擊資恐，分別就法制面與實務運作面為初步的探討，並於文末提 及我國於去年 APG 來台進行第三輪洗錢防制評鑑結果，作為未來建立透明化金 流軌跡、強化我國洗錢防制體質與國際接軌之方針，俾利健全與穩定金融秩序， 提升我國防制洗錢與打擊資恐文化，促進台灣經貿之永續發展。
並列摘要
In 2016, Zhaofeng Commercial Bank New York Branch was imperfectly controlled by the New York State Department of Finance for failing to comply with local laws and regulations due to inadequate internal control measures against money laundering and capital terror. The capital terror mechanism has suddenly become a topic of great concern to our country. In recent years, banks have been regarded as the first line of money laundering prevention, based on risk-based identification, assessment, and understanding of risks, and developed a series of prevention and deduction measures to help banks prevent money laundering and combat Resource allocation for capital fear, and establish a proper internal control system and formulate a complete prevention plan. With the efforts of all parties, China's relevant legal system is gradually becoming more and more complete, and it is recognized and favored by international organizations. However, in practice, difficulties such as "repetitive waste of social resources", "excessive disturbance to the public", "risk gap in risk management", "unable to obtain customer information" and "unable to implement risk-based methods" have emerged. The implementation of anti-money laundering and anti-terrorism has resulted in a significant increase in the cost of systems and manpower. In addition, the public has not yet recognized the issue, so it is more complicated to open an account or transaction process, and it is easy to know because of the communication process. The gap has led to unnecessary customer complaints. These problems have already become the difficulties that the banking industry has to overcome. International laws and regulations are becoming more and more strict. In the face of the impact of diversified money laundering practices, China's banking industry should keep pace with the times and keep up with the pace of the world, and jointly practice the international norms for money laundering prevention and combating capital terrorism. This article intends to make a preliminary discussion on the legal aspects and practical operation of our country’s bank money laundering prevention and combating capital terrorism, and at the end of the article, we mentioned the results of the third round of money laundering prevention evaluation conducted by China at the APG last year. Establish a transparent gold flow trajectory, strengthen our country’s money laundering prevention physique and integrate with the international policy, so as to improve and stabilize the financial order, enhance our national defense money laundering and fight against terrorist financing culture, and promote Taiwan’s economic and trade development.