社会审计参与反洗钱监管的机制设计与优化  

Design and Optimization of Mechanisms for Social Auditors'Participation in Anti-Money Laundering Regulation

作　　者：江世银[1] 蒋志远 丁潇 Jiang Shiyin;Jiang Zhiyuan;Ding Xiao

机构地区：[1]南京审计大学金融学院

出　　处：《财经科学》2025年第2期132-148,共17页Finance & Economics

基　　金：国家社会科学基金后期资助项目“依法规范和引导资本健康发展研究”(23FQLB007);江苏省研究生科研创新项目“‘数字金融—企业投资’耦合对实体经济高质量发展的影响研究”(KYCX23_2214)的资助。

摘　　要：审计监督在反洗钱监管中具有独特的优势,是完善我国反洗钱监管机制的重要手段。然而,社会审计参与反洗钱的机制仍存在利益关系不匹配的问题。因此,本文基于演化博弈模型分析了政府监管部门、社会审计群体和犯罪主体的交互机制与策略。研究发现:(1)“弱监管,洗钱,积极参与”是理想的演化稳定策略。政府监管具有动态学习性,社会审计参与具有消极倾向性,犯罪主体洗钱具有相对独立性。(2)在调动反洗钱积极性方面,监督机制优于激励机制,优于补偿机制;在控制监管成本方面,发展机制、执业机制和信息机制是实现理想策略的低成本有效路径;在反洗钱效方面,需合理设定刑法处罚力度,坚持开展反洗钱审计,多部门联合关注重大洗钱案件。(3)强化监督处罚和工作激励,提高培训质量和执业标准,实现信息共享与法律完善,是应对社会审计反洗钱意愿低和突破重大洗钱案件的有效措施。Audit supervision plays a unique role in anti-money laundering(AML)regulation and is a key approach to improving the AML regulatory system in China.However,there are still issues regarding the misalignment of interests in the mechanism for social audit participation in AML.This paper analyzes the interaction mechanisms and stable strategies among government regulators,social audit groups,and criminals based on a three-party evolutionary game model.The findings are as follows:(1)"Weak regulation,money laundering,and active participation"is the ideal evolutionary stable strategy.Government regulation exhibits dynamic learning,social audit participation has a passive inclination,and criminals'money laundering decisions are relatively independent.(2)In terms of motivating anti-money laundering efforts,supervisory mechanisms are more effective than incentive mechanisms and compensation mechanisms;for controlling regulatory costs,the development mechanism,professional mechanism,and information mechanism are low-cost,effective paths to achieving the ideal strategy;in terms of AML effectiveness,it is necessary to reasonably set criminal penalties,consistently conduct anti-money laundering audits,and involve multiple departments in addressing major money laundering cases.(3)Strengthening supervision and punishment,enhancing work incentives,improving training quality and professional standards,and achieving information sharing and legal improvements are effective measures to address the low willingness of social audits to participate in anti-money laundering and major money laundering cases.This study aims to provide theoretical support and practical references for improving the AML regulatory mechanism for designated non-financial institutions and exploring the design of social audit mechanisms in anti-money laundering.

关 键 词：社会审计 审计监督 反洗钱 机制设计 演化博弈 

分 类 号：F239.43[经济管理—会计学]