虚拟货币洗钱犯罪的治理方案——基于风险视角的分析  

The Governance Strategy for Money Laundering Crimes Through Virtual Currency:From the Risk Perspective

作　　者：卢建平[1] 刘嘉 LU Jian-ping;LIU Jia

机构地区：[1]北京师范大学法学院

出　　处：《北京社会科学》2025年第2期105-116,共12页Social Sciences of Beijing

摘　　要：虚拟货币因其匿名性、跨国性、去中心化的特征而具有较高的固有洗钱风险,实践中利用虚拟货币洗钱的案件数量不断攀升。中国当前的禁止政策不仅未能充分应对其固有风险,反而加剧了虚拟货币交易的地下化与跨境化趋势,形成了独特的剩余风险状况。受此影响,虚拟货币洗钱犯罪案件在犯罪发现、犯罪侦查、追赃处置等一系列环节均面临着不同程度的治理困境。在此情形下,应当调整当前禁止型治理模式,加快制定《数字财产法》,明确虚拟货币非金融化商品属性,将虚拟货币交易作为个人境外投资行为纳入场景化多重监管,从而构建畅通的虚拟货币合法交易通路;以此为基础,应完善《反洗钱法》相关规定和涉虚拟货币程序法规则,为虚拟货币洗钱犯罪的预防与惩治提供充足的制度供给;与此同时,应统筹链上治理与链外治理、制度治理与技术治理、域内治理与域外治理,以保障虚拟货币反洗钱治理体系的有效运转。Virtual currencies possess a relatively high inherent money-laundering risk due to their characteristics of anonymity,transnationality,and decentralization.In practice,the number of cases involving money-laundering through virtual currencies has been continuously increasing.The current prohibition policy in China cannot effectively address such inherent risks.Instead,it aggravates the trends of underground and cross-border virtual currency transactions,resulting in a unique residual risk condition.Consequently,virtual currency money-laundering crime cases face varying degrees of governance dilemmas in a series of aspects including crime detection,criminal investigation,and the recovery and disposal of assets.Under such circumstances,the current prohibition-oriented governance model ought to be adjusted.The formulation of the Digital Property Law should be expedited to clarify the non-financial commodity nature of virtual currencies and incorporate virtual currency transactions into the scenario-based multiple supervision of individual overseas investment activities,thereby constructing a smooth pathway for legal virtual currency transactions.Based on this,relevant provisions of the Anti-Money-Laundering Law and procedural rules related to virtual currencies should be refined to provide sufficient institutional support for the prevention and punishment of virtual currency money-laundering crimes.Additionally,the on-chain and off-chain governance,institutional and technological governance,as well as domestic and international governance should be coordinated to ensure the effective operation of the virtual currency anti-money-laundering governance system.

关 键 词：虚拟货币 反洗钱 货币交易 区块链 跨境流动性 

分 类 号：D924[政治法律—刑法学]