提升反洗钱可疑交易报告质量的路径选择  

The Path to Enhance Quality of Suspicious Transaction Reports for Anti-Money Laundering

作　　者：汪加才[1] 王申科[2] 刘涛[2] 

机构地区：[1]南京审计学院,江苏南京211815 [2]中国建设银行,北京100033

出　　处：《区域金融研究》2012年第7期4-10,共7页Journal of Regional Financial Research

基　　金：国家社科基金项目(我国反洗钱审计方法研究;项目编号:10BGL016)

摘　　要：反洗钱制度安排的一项核心内容是金融机构向反洗钱情报部门提交可疑交易报告。目前,金融机构可疑交易报告数量庞大而情报价值较低,已成为制约反洗钱工作开展的主要障碍。本文在分析可疑交易报告质量影响因素的基础上,给出了提升其质量的系统管理路径,包括完善报告制度、优化报告流程、实施风险管理、创新技术手段、拓展审计职能等。A core content of Anti-Money Laundering （AML） mechanism is to submit suspicious transaction re- ports （STRs） to the AML intelligence agencies by financial institutions. The overwhelming amount and the lower value of these reports have become a major obstacle to AML due to defensive filings. Based on the analysis of those factors that affect the quality of STRs, this paper proposes a management path to enhance their quality, including improving the reporting system, optimizing the reporting process, implementing risk management, innovating technical means and expanding audit function and so on.

关 键 词：反洗钱 可疑交易报告质量 影响因素 路径选择 

分 类 号：F830.41[经济管理—金融学]