的形势面临空前绝后的严峻考验。洗钱组织利用表面合法的国际贸易方式来掩盖非法资

金的来源和去向。资金的流动不仅需要一种载体也需要一定的实现形式,国际结算方式

正是实现了非法资金从起点流向终点的手段,所以贸易洗钱与国际贸易结算方式密不可

分。犯罪分子通过国际贸易结算方式将非法资金反复转移和转换达到洗钱的目的。

由于信用证和国际汇款这两种结算方式运用的历史最优久,所以犯罪组织也最为熟

悉和精通这两种结算方式中的洗钱手法。本文着重研究了这两种最重要的国际结算方式

中的洗钱风险。从信用证的法律角度、产品设计角度、操作角度、剖析了信用证的洗钱

风险;从国际汇款的系统角度、操作制度角度、外汇管理政策角度、职业道德角度剖析

了国际汇款业务中存在的洗钱风险。并从系统建设、内控制度建设、外汇管理政策改革、

加强员工反洗钱针对性培训等几个方面来研究反洗钱风险管理应对策略。

目前,我国的反洗钱机制是存在缺陷的,金融机构内部控制制度也没有落实到位,

并且由于各国法律上的差异,国际合作也存在一定的难度,这些不仅给金融机构反洗钱

工作造成巨大障碍,也加速了国际贸易结算方式洗钱风险的进一步恶化。因此加快反洗

钱法制建设,建全金融机构特别是银行业的内部控制制度,促进国际合作对于打击和抑

制国际结算方式中的洗钱风险是不可忽视的。

关键词:国际贸易;结算方式;反洗钱;风险管理研究

ABSTRACT

Economic globalization not only brings the prosperity of international trade but also has

brought increasingly rampant transnational money laundering crime, money laundering

situation facing severe challenges unprecedented and unrepeatable. Source and destination in

money laundering organization by way of international trade surface legitimate to cover up

illegal funds. The flow of funds not only need a carrier also need to implement some form of

international settlement, is the realization of the illegal funds from the starting point to end

point means, so trade is closely related to money laundering and international trade settlement.

The criminals through international trade settlement way to make illegal money transfer and

conversion to repeated laundering objective.

Due to historical optimal use of credit and international remittance of these two kinds of

settlement for a long time, so the criminal organization is most familiar with and master the

two settlement money laundering risks. This paper focuses on the study of the two most

important international settlement risk of money laundering. From a legal point of view,

credit, product design operation angle, analyzes the credit risk of money laundering, from a

system perspective, international remittance operation system point of view, foreign exchange

management policy, occupation moral angle analysis of the existing international remittance

business risk of money laundering. And from the system construction, the construction of the

internal control system, reform, foreign exchange management policies to strengthen anti

money laundering training staff for several aspects of research on anti money laundering risk

management strategies.

At present, China's anti money laundering mechanism is flawed, the internal control of

financial institutions has not put in place, and because of differences in national laws,

international cooperation is also a certain degree of difficulty, which not only to the financial

institutions anti money laundering work caused great obstacles, also accelerated the fluther

deterioration of the international trade settlement money laundering risk. So speeding up the

anti money laundering legal system construction, perfecting the internal control system of

financial institutions, especially banks,promote international cooperation is not to be ignored

for attacking and inhibition of the international settlement risk of money laundering.

Key Words: Iternatonal trade, Method of settlement, Money Laundering ,manager Research