基于国际贸易中信用证交易的反洗钱对策研究  

Research on Anti-Money Laundering Countermeasures Based on Letter of Credit Transactions in International Trade

作　　者：何秋实 朱军[1] He Qiushi;Zhu Jun(Criminal Investigation Police University of China,Shenyang 110854,China)

机构地区：[1]中国刑事警察学院,辽宁沈阳110854

出　　处：《新疆警察学院学报》2022年第4期54-58,共5页Journal of Xinjiang Police College

摘　　要：信用证是国际贸易中的一种常用支付结算方式,不法分子利用其多方参与、审查宽松、独立于贸易合同的特性,以看似合法的贸易活动掩饰、隐瞒其资金来源和性质,实施洗钱活动。通过分析信用证洗钱的常见手法和特征,探究监管机构和商业银行在监管利用信用证实施洗钱活动中应采取何种策略以达到监管效益最大化的共同目标,进而提出中国人民银行—金融机构—公安机关反洗钱协同工作建议,为公安机关办理利用信用证实施洗钱犯罪提供有针对性的侦查对策。Letter of credit is a payment and settlement method commonly used in international trade.Criminals take advantage of its characteristics of multi-participation,loose examination and independence from trade contracts,cover up and conceal the source and nature of funds in seemingly legal trade activities and carry out money laundering activities.By analyzing the common methods and characteristics of money laundering by letter of credit,this paper explores what strategies regulators and commercial banks should adopt in supervising money laundering activities by letter of credit,in order to achieve the common goal of maximizing regulatory benefits,and then puts forward suggestions on anti-money laundering cooperation between the People’s Bank of China,financial institutions and public security organs,so as to provide targeted investigation countermeasures for public security organs to detect these crimes.

关 键 词：国际贸易 信用证 洗钱 监管 侦查 

分 类 号：D631.2[政治法律—政治学]