我國商業銀行洗錢防制與打擊資助恐怖主義法規範之問題與對策探討

Abstract

洗錢防制與打擊資助恐怖主義係一全球性議題，蓋此類犯罪型態具跨國境之屬性，需透過國際合作方可有效追查犯罪並遏止其擴散，我國為亞太洗錢防制組織創始會員國之一，自有遵循防制洗錢金融行動工作組織制訂之「防制洗錢、打擊資助恐怖主義與資助大規模毀滅性武器擴散之國際標準－FATF 40項建議」，及接受定期相互評鑑以檢查執行成效之責。\n而FATF 40項建議中與金融機構相關部分佔20項，且商業銀行為我國金融機構重要之一環，因此本文以我國商業銀行為核心，逐項探討我國目前洗錢防制與打擊資助恐怖主義法規範與商業銀行相關部分是否已臻完備，及應加強之方向，俾便順利通過2018年亞太洗錢防制組織第三輪相互評鑑。

Combating money laundering and the financing of terrorism are global issues. These types of crimes have transnational nature and only through international cooperation can these crimes be effectively traced and stopped from spreading. As one of the founding members of the Asia/Pacific Group on Money Laundering (APG), Taiwan has the responsibility to abide by the International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation–FATF Recommendations stipulated by the Financial Action Task Force (FATF) and to accept regular mutual evaluations for inspecting its performance.\n\nAccording to the FATF Recommendations, 20 articles are related to financial institutions, of which the commercial banks constitute an integral part in Taiwan. Therefore, this study shall focus on the commercial banks in Taiwan and examine article by article of the Directions Governing Anti-Money Laundering and Countering Terrorism Financing to determine whether the laws and regulations on money laundering control and combating the financing of terrorism are complete and what kind of improvements shall be made in order to help Taiwan successfully pass the APG Third Round Mutual Evaluation in 2018.