我国反洗钱会计初探

目录

中文摘要、关键字·····························································2

英文摘要、关键字·····························································3

文献综述·····································································4

引言·········································································5

反洗钱会计构建···························································5

反洗钱会计信息的主要使用者及其需要的会计信息分析·························5

商业银行··································································6

公安、检察、司法部门······················································6

人民银行、外汇管理和其他政府行政部门······································7

企业主体的投资者··························································7

会计师事务所、律师事务所和其他中介机构····································7

对反洗钱会计目标定位·····················································8

反洗钱会计环境因素························································8

反洗钱教育因素····························································8

我国反洗钱会计现状及存在的问题···········································8

反洗钱会计信息收集与分析工作存在漏洞······································9

反洗钱会计协调机制尚未建立················································9

证券、保险行业缺乏规范的反洗钱工作制度····································9

个人存款账户实名制不落实现金账户监管薄弱··································9

反洗钱工作起步晚专业人才缺乏··············································9

反洗钱结论与对策·························································9

建立健全反洗钱法律制度···················································10

建立相对独立的反洗钱信息监控处理机构·····································10

建立健全反洗钱工作协调机制···············································10

加强反洗钱的国际合作·····················································10

加强现金和账户方面的管理·················································11

加强反洗钱工作培训与宣传·················································11

参考文献·····································································12

致谢·········································································13

                             内容摘要

随着科学技术的进步和世界经济的飞速发展，有组织犯罪也出现了更加严重化的发展趋势。它不仅表现为组织规模越来越大，活动范围越来越广，跨国的有组织犯罪增多，而且也表现为犯罪大量向经济领域渗透，犯罪收益大幅度积累，超过过去任何时代。反洗钱会计作为会计学的一个边缘性学科，是金融、经济及法律同传统会计学有机结合的产物。反洗钱是当今国际社会的一个焦点问题。我国近年来非常注重采用法律手段打击洗钱活动，在较短的时间内就初步构建了以反洗钱刑事法律为基点、以金融机构反洗钱法规为重心、其他法律法规相配套的反洗钱法律体系，专门的《反洗钱法》也在紧张起草之中。但相比国际反洗钱立法及实际工作的需要，我国当前的反洗钱立法还存在诸多缺陷和问题，需要尽快健全完善。由于其研究刚刚起步，理论尚不完善，有很多问题还有待进一步地深入研究探讨。本文就反洗钱会计的构建谈几点设想。

关键字

反洗钱、反洗钱法规