近一年多來，扁案涉及洗錢及收賄引起國際社會的矚目，洗錢亦成為媒體最熱門的議題。然而，一般民眾普遍欠缺洗錢防制觀念，故本論文探討金融機構的洗錢防制機制。首先，介紹洗錢的定義、方法和國內外洗錢防制的組織及將國際著名私人銀行普遍對高資產客戶做理財規劃及投資建議的主要工具。其次，就金融機構對客戶開戶前 KYC的要求及客戶開戶後所做交易之勾稽查核作一研討。並再強調金融機構內部的在職訓練對金融從業人員在洗錢工作的重要性。第三，本文藉由列舉洗錢相關案例進行案例研究，來整理出不同手法的洗錢案，並藉此研究結論向金融監理單位提出建言，以供作為洗錢防制工作之參考方向。 This essay will focus on the study of the money laundry control system of financial institutions. Due to the high-profile investigation on Taiwan’s former president, Chen Shui-bian’s money laundry and bribery scandals in the past year, money laundry has become a hot topic for the media. However, the general public still lack the concept of money laundry control. So first, the definition and the method of money laundry, the money laundry control institutions here and overseas, and the wealth management and investment suggestions major private banks give to their wealthy clients will be introduced. Next, a study will investigate the KYC demands the financial institutions required from their new clients and the transaction audit afterwards. The importance of professional training for staff on money laundry related field will be emphasized. Finally, from several case studies, various money laundry techniques will be uncovered. Suggestions on money laundry control will be given in the conclusion.
