發(fā)布時間：2018-07-22 11:12

【摘要】：我國反洗錢工作是隨著改革開放的深入進行，并適應國際反洗錢形勢逐步開展起來的。2003年底修訂的《中華人民共和國中國人民銀行法》明確規(guī)定“指導、部署金融業(yè)反洗錢工作，負責反洗錢的資金監(jiān)測”是人民銀行的職責之一。在當今時代，洗錢手法層出不窮，金融機構正是犯罪分子的主要洗錢渠道。同時，金融機構也隨著經濟而不斷飛速發(fā)展，如何保證金融機構在發(fā)展的同時保證合規(guī)經營，已經成為監(jiān)管機構的重要研究課題。反洗錢績效評估作為人民銀行考量金融機構反洗錢工作的一項重要監(jiān)管手段，在促進金融機構合規(guī)經營、依法履行反洗錢職責方面具有重要的意義。 自2008年起，人民銀行各分支機構開始逐步建立對金融機構反洗錢工作的績效評估機制，并在不斷地實踐和完善。本文以中國人民銀行陽江市中心支行對陽江市轄內金融機構反洗錢績效評估的實踐為例，總結了中國人民銀行陽江市中心支行對金融機構的反洗錢績效評估，主要采取了反洗錢績效評估制度、機制、結果運用等做法，取得了促進金融機構內控建設、提高反洗錢履職水平、提升防范洗錢風險能力等成效。 本文從公共管理的角度，結合國內外研究現(xiàn)狀、績效管理理論、結果管理理論，采取文獻研究法、訪談法、問卷調查法等實證研究方法，發(fā)現(xiàn)現(xiàn)有反洗錢績效評估主要存在三方面問題，一是反洗錢績效評估體系不夠完善，包括評估指標未能很好符合當前監(jiān)管要求，評估內容不具普遍性、評估設置不盡合理，相關懲戒激勵機制缺失等；二是反洗錢績效評估實施存在不足，包括評分機制存在矛盾、客觀性難以有效保證；三是結果導向不夠明確，包括反洗錢績效評估排名被過分看重、反洗錢績效評估結果不被重視等。 針對反洗錢績效評估中的存在問題，本文結合工作實際，提出可行的對策建議，在修改反洗錢績效評估指標及權重方面提出了增加新設評估指標、加大客戶身份識別工作評估比重、建立相應懲戒及激勵機制來實現(xiàn)，，在細化反洗錢評估標準方面提出了區(qū)分行業(yè)及法人機構評估、區(qū)分金融機構的實際權限、設立基準浮動分值評估來實現(xiàn)，在增強反洗錢績效評估結果的指導作用方面提出了實行反洗錢績效評估評級達標標準、加大監(jiān)管和處罰力度來實現(xiàn)，從而進一步提高金融機構的反洗錢工作水平。
[Abstract]:China's anti-money laundering work is guided by the clear provisions of the people's Bank of China Law of the people's Republic of China, revised at the end of 2003, with the deepening of reform and opening up and adapting to the gradual development of the international anti-money laundering situation. It is one of the responsibilities of the people's Bank of China to deploy financial anti-money laundering and to monitor the anti-money laundering. Nowadays, money laundering techniques emerge in endlessly, and financial institutions are the main channels for criminals to launder money. At the same time, with the rapid development of the economy, how to ensure the development of financial institutions while ensuring compliance management has become an important research topic for regulators. The performance evaluation of anti-money laundering, as an important means for the people's Bank of China to consider the anti-money laundering work of financial institutions, is of great significance in promoting the compliance of financial institutions and performing the duty of anti-money laundering according to law. Since 2008, the branches of the people's Bank of China have started to establish a performance evaluation mechanism for the anti-money laundering work of financial institutions, and continue to practice and perfect it. This paper takes the practice of the central branch of the people's Bank of China to evaluate the anti-money laundering performance of financial institutions in Yangjiang City as an example, and summarizes the performance evaluation of anti-money laundering of financial institutions by the central branch of Yangjiang City of the people's Bank of China. This paper mainly adopts the performance evaluation system, mechanism and result application of anti-money laundering, and obtains the effect of promoting the construction of internal control of financial institutions, improving the performance level of anti-money laundering and improving the ability to prevent the risk of money laundering. From the perspective of public management, this paper combines the current research situation at home and abroad, the theory of performance management, the theory of results management, the literature research method, interview method, questionnaire survey and other empirical research methods. It is found that there are three main problems in the performance evaluation of anti-money laundering, one is that the performance evaluation system of anti-money laundering is not perfect enough, including the evaluation index fails to meet the current regulatory requirements, the content of the evaluation is not universal, and the evaluation setting is not reasonable. Lack of relevant disciplinary incentive mechanism; second, the implementation of anti-money laundering performance evaluation deficiencies, including the contradiction of scoring mechanism, objectivity is difficult to ensure effectively; third, the results are not clear enough, including anti-money laundering performance evaluation ranking is too important, Anti-money laundering performance evaluation results are not taken seriously. In view of the existing problems in the performance evaluation of anti-money laundering, this paper puts forward some feasible countermeasures and suggestions, and puts forward the new evaluation index in the aspect of modifying the performance evaluation index and weight of anti-money laundering. Increasing the proportion of customer identification evaluation, establishing the corresponding disciplinary and incentive mechanism to realize, in the aspect of refining the evaluation standard of anti-money laundering, proposing to distinguish the evaluation of industry and legal body, and differentiating the actual competence of financial institutions. Setting up the benchmark floating score evaluation to realize, in the aspect of enhancing the guidance function of the anti-money laundering performance evaluation result, putting into practice the standard of the anti-money laundering performance evaluation rating, strengthening the supervision and punishment to realize, Thus further improve the level of anti-money laundering work of financial institutions.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.2

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