对会计师履行反洗钱义务监管的调查研究——以延边州为例  

Investigation and Research on the Anti Money Laundering Supervision in the Accounting Profession——Take Yanbian as an Example

作　　者：赵贞淑[1] 尹子媛 ZHAO Zhenshu;YIN Ziyuan

机构地区：[1]中国人民银行延边州中心支行,吉林延吉133000 [2]中国人民银行长春中心支行,吉林长春130051

出　　处：《吉林金融研究》2018年第11期54-56,共3页Journal of Jilin Financial Research

摘　　要：近年来,随着经济全球化的不断发展和互联网对世界的深入影响,有关经济犯罪的手段日益现代化和复杂化,同时由于国家对常规金融机构监管力度的日渐加大以及金融机构自身不断完善业务水平、提高反洗钱业务能力,洗钱犯罪已经逐步转向监管力度薄弱、法律缺位、制度空白的某些特定非金融行业,使得反洗钱监管工作遇到了新的瓶颈。会计师行业反洗钱工作的意义重大,会计师事务所在监管机构的指导下反洗钱意识逐渐增强,反洗钱工作取得了阶段性的进展,但是会计师行业履行反洗钱监管义务的工作仍然存在源头性的困难,亟待多方配合、全方位解决监管难题。In recent years, with the continuous development of economic globalization and the deep influence of the Interact on the world, the means of economic crime have become more and more modern and complicated. At the same time, due to the increasing supervision of the state on conventional financial institutions and the continuous improvement of the business level of financial institutions themselves, the ability of anti-money laundering business has been improved. Money laundering has gradually shifted to some specific non-financial industries with weak supervision, absence of law and blank system, which makes the anti-money laundering supervision work encounter new bottlenecks. The work of anti-money laundering in the accounting profession is of great significance. Under the guidance of the supervisory authority, the anti-money laundering consciousness of the accounting finns has been gradually strengthened, and the anti-money laundering work has made some progress. However, the work of the accountant profession in fulfilling the supervision obligation of anti-money laundering still has its headstream difficulties, and it is urgent to cooperate with various parties and solve the supervision in an all-round way. Management problems.

关 键 词：反洗钱监管 调查研究 

分 类 号：F830[经济管理—金融学]