基于资金流、物流、信息流匹配原则的反洗钱监管——以信用证支付方式为例  

A Study of the Money-Laundering Based on the Matching Principle among Fund Flow,Material Flow and Information Flow

作　　者：薛耀文[1] 贾超[1] 刘娜 

机构地区：[1]山西师范大学经济与管理学院,山西临汾041004 [2]山西信托股份有限公司,太原030024

出　　处：《山西师大学报（社会科学版）》2016年第3期72-77,共6页Journal of Shanxi Normal University(Social Science Edition)

基　　金：国家自然科学基金项目(71273159)

摘　　要：在国际贸易中最常见的一种支付方式就是信用证。本文通过典型案例的提取,分析洗钱者是如何利用信用证自身的特殊性质来进行洗钱的。通过研究信用证洗钱的可疑行为特征,提出信用证交易过程中资金流、物流、信息流(简称"三流")三方面之间的关系模型,最后根据建立的信用证交易洗钱下的"三流"关系演化模型,提出监管部门的同步监管思路,为今后各监管部门在信用证交易的洗钱监管上提供一定的参考。In international trade, the most common payment is the letter of credit. Through extracting the typical cases, this paper analyses how the money-launderers use the special nature of letters of credit to carry out money-laundering. Through the study of characteristics of suspicious behavior by letters of credit in money-laundering, this paper proposes the relationship models among the fund flow, material flow, information flow by letters of credit transactions. Finally, according to the ＂three flows＂ evolution models under the money-laundering, it puts forward regulatory synchronous supervision ideas, providing some suggestions for the regulatory authorities to supervise and monitor the money-laundering by letters of credit transactions.

关 键 词：信用证 洗钱 资金流 物流 信息流 

分 类 号：F740.45[经济管理—国际贸易]