國際反洗錢組織評鑑之研究-兼論我國期貨業因應之對策

Abstract

金融體系的信賴度是國家經濟發展的基石，隨科技發達、網路的便利，國與國間的界線更加模糊，金流跨境愈來愈容易，犯罪的手法也日益精進，洗錢的標的物從最初販售毒品所得衍生到幾乎涵蓋所有不法犯罪所得，資金的流竄並無國界，無法單靠一國之力抑制跨國洗錢的不法活動，況且各國法制不一民情各異，洗錢的態樣及方式也不同，需依賴國際社會共同合作及制定共同規範，期使犯罪者無法享用犯罪所得，降低犯罪誘因，以健全經濟發展及國際金融秩序。透過國際合作及進行國與國間同儕的評鑑制度，除得以追查洗錢犯罪外，更將觸角伸向前衍生到預防犯罪，藉由規範金融機構及相關守門員(可能涉及幫助洗錢的事業及人員)共同建構防制洗錢及打擊資恐的防制體系。\n本文共計五章，第一章緒論說明研究動機、目的、範圍、研究方法與限制。第二章說明國際反洗錢組織發展的趨勢與方向，以瞭解重要國際公約規範的演進，及介紹國際相關組織與發展，進而在第三章說明，重要國際反洗錢組織-亞太防制洗錢組織即將在我國進行的第三輪相互評鑑的程序及適用標準，後於第四章說明，較少於文獻中論述，如何以國際反洗錢組織之評鑑方法論進行國家風險評估、產業風險評估及機構風險評估，並於第五章說明國家及私部門目前使用評鑑方法論，將最多資源配置在最有風險的風險基礎方法原則與傳統規範的比較及執行方式，並提出相關部門特別是期貨業如何因應亞太防制洗錢組織對我國的進行第三輪相互評鑑，並提出相關建議，期使我國得以順利通過本次評鑑，證明我國金融體系的信賴性，以促進經濟發展。

The reliability of the financial system is the cornerstone of national economic development. With the development of science and technology as well as the convenience of the Internet, the boundaries between countries are blurred. Besides, cross-border payment flows are getting easier and crimes are increasingly sophisticated. The initial subject of money laundering is the earnings derived from the sale of drugs, and then covers proceeds of almost all crimes. Because the flow of funds does not have borders, it cannot rely on the power of one country to curb the illegal activities of transnational money laundering. In addition, the laws and regulations vary from country to country. The nature and methods of money laundering are also different. Therefore, in order to improve economic development and the international financial order, international communities should cooperate and formulate common regulations so that offenders cannot enjoy the proceeds of crime and reduce the incentives for crimes. Through international cooperation and peer review system between country and country, it not only can be able to track down money-laundering offences, but also can extend the reach to prevent crimes. Furthermore, by regulating financial institutions and related goalkeepers (possibly involved in helping money laundering businesses and personnel), it jointly constructs a prevention and control system of Anti-Money Laundering and Counter Terrorist Financing.\nThis article consists of five chapters. The first chapter describes the research motivation, purpose, scope, research methods and limitations. The second chapter explains the trend and direction of the development of international anti-money laundering Organization in order to understand the evolution of the norms of important international conventions as well as to introduce relevant international organizations and developments. Further, in the third chapter, the procedures and applicable criteria for the third round of the important international Anti-Money Laundering Organization APG Mutual Evaluation in Taiwan will be described. In addition, the fourth chapter discusses how to use the assessment methodology to conduct national risk assessment, industrial risk assessment and institutional risk assessment. Finally, the fifth chapter describes the current use of assessment methodologies by the state and the private sector as well as compares the Risk-Based Approach and the traditional norms. It also offers suggestions to the relevant departments, especially the futures industry, for responding to the third round of APG Mutual Evaluation in order to make our country be able to successfully pass this evaluation and prove the reliability of our financial system and promote economic development.