臺灣反洗錢現存問題及對策研究

Abstract

反洗錢活動是目前國際社會十分關注的焦點，絕大多數洗錢案例皆是通過金融機構提供的支付或其他中介服務而完成犯罪，故如何防止洗錢者利用金融系統洗錢，並促使金融機構能為打擊洗錢犯罪提供可靠資訊情報，是當前提高臺灣反洗錢成效的重要環節。 本文指出目前臺灣反洗錢的現存問題，並特別著重於臺灣社會資金中樞的銀行來進行深入分析。透過研究國際反洗錢先進經驗之制度與實務兩大方面，在比較出臺灣與國際的差距後，進而結合臺灣國情及本土銀行的實際狀況，來提出相應的解決對策。

Anti-money laundering is the current focus of international communities. The vast majority of money laundering cases is completed via the payment or other intermediary services offered by financial institutions. Consequently, how to prevent money launderers to commit the crime through financial systems and prompt financial institutions to provide reliable information against money laundering is the vital segment of enhancing Taiwan’s anti-money laundering effectiveness nowadays.

This thesis points out anti-money laundering current problems in Taiwanese financial institutions and focuses a lot more on banks, which are the hubs of social funds. Through making a deep analysis of the advanced international anti-money laundering experiences in legal regime and practices, after comparing the gap between Taiwan and other countries, this paper is trying to find out the countermeasures based on Taiwan’s actual condition.