| 摘要: | 「洗錢」(Money Laundering)是指將透過犯罪與其他非法手段所獲得之金錢與偽鈔，經過合法金融作業流程之方法，洗淨看似合法之資金。洗錢常與經濟犯罪、毒品交易與恐怖活動等重大犯罪有關，也常以跨國方式進行。洗錢會嚴重影響國家經濟與社會安全，其不僅幫助犯罪者逃避法律制裁，更助長新犯罪型態產生，造成國家金融失序，破壞經濟穩定，損害金融業之信譽。所以，健全金融業監管機制與洗錢防制機制，有效防範犯罪者洗錢，以及如何建置健全之洗錢防制機制，促進金融機構完善之內部控制機制，加強風險管理，於洗錢防制方面發揮重要之防禦功能，為當前最重要之議題。
再者，我國自從2016年兆豐銀行紐約分行，因為，洗錢防制作業有重大缺失，而遭美國鉅額裁罰後，相關主管機關已經加速各項法制之增修訂進度，金管會亦加強對金融業監管之強度與頻率，強力要求金融業應訂定相關內部控制作業規定與落實相關監管措施。所以，於2019年6月亞太防制洗錢組織(APG)正式發布我國第三輪相互評鑑報告，確定獲得最佳評等「一般追蹤等級」，比以往評鑑為「加強追蹤等級」更加進步。
因此，本文主要運用三項研究方法：歷史研究法、文獻分析法與比較分析法。論述洗錢之行為；金融監管體系；金融監管之洗錢實務案例；內部控制理論；我國金融機構之洗錢防制機制與內部控制理論相關法令；內部控制理論實務案例；美國、歐盟、中國金融業有關洗錢防制之具體規範。最後，歸納出研究結論，提出未來有關金融科技(FinTech)與監管科技(RegTech)之研究建議，以期望供主管機關、監管機關與金融機構等參考，使洗錢防制能夠更臻於完善。
“Money Laundering” refers to the use of money and counterfeit banknotes obtained through crime and other illegal means through a legal financial operation process, and washing out funds that appear to be legitimate. Money laundering is often associated with major crimes such as economic crimes, drug transactions, terrorist activities, and is often carried out in a transnational manner. Money laundering will seriously affect the country's economic and social security. It not only helps offenders escape legal sanctions, but also promotes the emergence of new forms of crime, causing national financial disorder, disrupting economic stability, and damaging the reputation of the financial industry. Therefore, improving the financial industry governance mechanism and money laundering prevention mechanism to effectively prevent criminals from laundering money, and how to establish a sound money laundering prevention mechanism, promote the perfect internal control mechanism of financial institutions, strengthen risk management, and play an important defensive function in the prevention of money laundering is currently the most important issue.
Furthermore, since 2016, the New York Branch of Mega Bank in our country, due to major deficiencies in money laundering prevention operations, and after a huge US ruling, relevant authorities have accelerated the progress of various legal system additions and amendments, and the Financial Supervisory Commission (FSC) has also strengthened supervision intensity and frequency, strongly demanding that the financial industry should establish relevant internal control operation regulations and implement relevant supervision measures. Therefore, in June 2019, the Asia/Pacific Group on Money Laundering (APG) officially released the third round of mutual evaluation report in our country, and determined to obtain the best rating “general tracking level”, which is more progress than the previous evaluation of “enhancing tracking level”.
Therefore, this article uses three main research methods: historical research, literature analysis, and comparative analysis approach. It intends to discuss the behavior of money laundering; financial supervision system; practical cases of money laundering in financial supervision; Our country’s financial institutions’ money laundering prevention mechanism and internal control theory related laws and regulations; internal control theory; practical examples of internal control theory; specific regulations on the prevention of money laundering in the US, EU and China. Finally, the research conclusions are summarized, and future research suggestions on FinTech and RegTech are proposed for the reference of competent authorities, regulatory authorities and financial institutions, so that the prevention of money laundering can be improved. |
