洗钱行为的现状及其法律应对  

Analysis of the Current Situation of Money Laundering and Legal Countermeasures

作　　者：石奎[1] 宋伟[2] 陈凤玲[3] 李玲[1] 

机构地区：[1]西华大学人文学院,四川成都610039 [2]河北金融学院经济贸易学院,河北保定071001 [3]西华大学研究生部,四川成都610039

出　　处：《财经理论与实践》2015年第4期136-140,共5页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金项目(13BFX063);四川省研究生教育改革创新项目(SJG2014004)

摘　　要：目前,洗钱行为呈上游犯罪高发、可疑交易规模扩大、金融体系被利用的风险增强等趋势。洗钱行为的治理,资金监管是关键,刑法应对是保障。司法认定中,应恪守以下原则:一是洗钱罪的主体不包括上游犯罪人;二是上游犯罪分子将违法所得及其产生的收益赠与他人,接受人应认定为窝藏毒赃罪;三是洗钱罪与其他犯罪的界限应从犯罪的构成要件上去把握。At present,money laundering occurs at a increasingly higher rate at upstream with growing suspicious transaction scale,which brings greater risks for the financial system.For the controlling of money laundering,the key lies in fund supervision,and criminal penalty is the guarantee.The judicial ruling should adhere to the following principles：first,the subject of the crime of money laundering does not include the upstream crime;second,when the upstream criminals bestow their illegal income and its benefit to others,the beneficiaries should be identified as accessories;third,the crime of money laundering should be identified with the constituents of the crime.

关 键 词：洗钱行为 理论依据 法律应对 

分 类 号：D922.23[政治法律—经济法学]