I 摘要 洗钱犯罪定义在不同国家存在差异，其含义主要是指对犯罪收益性质、来源 予以隐瞒、掩饰，利用隐藏、转移、转换等方式使其非法收益表面 合法化而实施 的一种行为活动。它通过各种途径将违法犯罪所得采用伪装来源、转移储地等隐 匿方式让洗钱者达到合法拥有的目的。金融系统的发达和银行服务的便利性为洗 钱 者提供了方便。反洗钱是针对洗钱犯罪而开展的整治活动，主要是为了预防、 打击洗钱行为，这是金融机构以及司法机关协作构建的监管机制。 西方国家由于金融体系发达，洗 钱现象出现较早，在理论和实践方面已构建 了相对完善的反洗钱体系，并在反洗钱监管中遵循“风险为本”的理念。我国经济起 步晚，反洗钱发展亦较为缓慢，相关法律法规尚 不健全，现正经历由“规则为本” 向“风险为本”转化。 本文运用了商业银行反洗钱相关理论，采用案例分析的研究方法从理论和实 践两个方面对某农村商业银行M支行洗钱案 例发生的深层次原因进行剖析，全面 分析存在的问题以及其形成原因，据此设计出某农村商业银行M支行反洗钱管理 优化方案，建议M支行从牢固树立“风险为本”的反洗钱意识 出发，合理调整反洗 钱管理组织架构，完善客户身份识别手段和方式方法，细化客户洗钱风险等级分 类措施，合理调整大额交易监测范围，优化可疑交易监测模型等方面夯实一 线反 洗钱管理工作，将反洗钱各项法律法规落实在基层。优化基层商业银行反洗钱管 理对预防洗钱犯罪，打击洗钱违法行为，维持金融系统稳健运行，实现金融资源 优化配置具 有重要意义；同时将有助于实现我国与国际反洗钱标准的相互衔接， 提升反洗钱事业的国际化进程。 关键词：基层商业银行，反洗钱管理，案例分析 ABSTRACT II ABSTRACT The definition of money laundering crime is different in different countries, and its meaning mainly refers to a behavior that conceals and conceals the nature and source of criminal proceeds, and uses methods such as concealment, transfer and transformation to make its illegal proceeds appear legal. It uses various ways to disguise the source of illegal proceeds, transfer the storage and other hidden ways to enable the money launderers to achieve the purpose of legal ownership. The developed financial system and convenient banking services provide convenience for money launderers. Anti-money laundering is a regulation activity against money laundering, which is mainly to prevent and combat money laundering. It is a supervision mechanism jointly constructed by financial institutions and judicial organs. The main countries of capital have advanced economic development, and the phenomenon of money laundering is common in the early stage. Therefore, western countries have built relatively perfect anti-money laundering system in theory and practice, and follow the concept of "risk-based" in the anti-money laundering supervision. China's economy started late, anti-money laundering development is relatively slow, relevant laws and regulations are not perfect, the current stage, is from the "rules-based" to "risk-based" transformation. This paper uses the relevant theories of management and achievements of Anti-money laundering management , case analysis research methods from two aspects of theory and practice of a rural commercial bank M branch analyzes the deep-seated reasons for money-laundering case, points out that the existing problems and causes, and on the basis of design of a rural commercial bank M branches anti-money laundering management optimization. Suggest M branch from firmly establish a "risk" of anti-money laundering consciousness, reasonably adjust the anti-money laundering management organizational structure, improve the client identification means and methods, refining the customer money laundering risk grade classification system requirements, reasonably adjust the big deals monitoring scope, the optimization of suspicious transactions monitoring model and so on to consolidate the base line of anti-money laundering, anti-money laundering laws and regulations to implement at the grassroots level. Optimizing the anti-money laundering management of grassroots ABSTRACT III commercial banks is of great significance for preventing money laundering crimes, cracking down on money laundering illegal activities, maintaining financial stability and realizing optimal allocation of financial resources. Meanwhile, it can also achieve the mutual connection with international anti-money laundering standards and improve the internationalization process of anti-money laundering. Keywords: Grassroots Commercial Bank，Management of Anti-money Laundering， Case Analysis 目录 IV 目 录 第一章 导论 .................................................................................................................... 1 1.1 选题背景及意义 ................................................................................................ 1 1.1.1 选题背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 3 1.2 研究思路及方法 ................................................................................................ 3 1.3 研究内容与框架 ................................................................................................ 4 1.4 特色与不足 ........................................................................................................ 5 第二章 文献综述与理论基础 ........................................................................................ 6 2.1 文献综述 ............................................................................................................ 6 2.1.1 国外反洗钱研究现状 ............................................................................ 6 2.1.2 国内反洗钱研究现状 ............................................................................ 7 2.2 理论基础 .......................................................................................................... 10 2.2.1 反洗钱的概念、主要内容和方法 ...................................................... 10 2.2.2 相关理论基础分析 .............................................................................. 12 2.3 商业银行反洗钱管理实践 .............................................................................. 14 2.3.1 国外商业银行反洗钱管理现状 .......................................................... 14 2.3.2 我国商业银行反洗钱管理现状 .......................................................... 15 第三章 某农村商业银行M支行反洗钱管理现状与问题分析 ................................. 17 3.1 某农村商业银行M支行反洗钱管理现状 .................................................... 17 3.1.1 某农村商业银行M支行反洗钱内控机制 ......................................... 17 3.1.2 某农村商业 银行M支行反洗钱管理现状 ......................................... 19 3.2 某农村商业银行M支行在反洗钱管理中存在的主要问题 ........................ 23 3.2.1 客 户身份识别方面的问题 .................................................................. 23 3.2.2 客户风险等级方面的问题 .................................................................. 25 3.2.3 大额和可疑交易报送方面的问题 ...................................................... 26 3.3 形成问题的原因分析 ...................................................................................... 27 3.3.1 内控机制方面 ...................................................................................... 27 3.3.2 客户身份识别方面 .............................................................................. 28 3.3.3 客户风险等级分类方面 ...................................................................... 29 3.3.4 大额与可疑交易报告方面 .................................................................. 29 目录 V 3.3.5 其他方面 .............................................................................................. 31 第四章 某农村商银行M支行反洗钱管理的优化措施 ............................................. 34 4.1 把控反洗钱工作目标，嵌入业务流程 .......................................................... 34 4.2 调整