摘要
本文以中国1980-2010年的897例腐败案例数据为基础,分析得出:现金是腐败媒介及腐败洗钱的最主要方式之一;通过银行转账腐败赃款是腐败洗钱的常见方式;购买房产、虚构交易、虚构债权债务或收入、实体经营是腐败收益顺利清洗的重要途径。腐败程度、腐败时间、腐败等级、腐败时期阶段是腐败洗钱风险的正向作用变量。因此,本文提出为提高预防腐败的有效性,需完善大额现金交易记录信息要素并密切监测,将房地产、贵金属、文物拍卖等高风险领域纳入反洗钱日常监管范围,填写准确的职业信息、根据职业逆向追踪打击等建议。
Based on 897 cases of corruption from 1980 to 2010 in China, the paper reaches that cash is the main way of corruption medium and money laundering, and other means like bank transferring, purchase of real estate, fictional trading and debt or income and entity management. The degree, period, grade and stage of corruption are the variables having positive effect of corruption money laundering risk. Therefore, the paper puts forward that to improve the validity of the corruption prevention, some measures should be taken such as improving and closely monitoring large cash transactions recorded information elements, including high-risk areas such as the real estate, precious metals and cultural relics auction in the scope of daily anti-money laundering supervision, filling in the accurate professional information, and tracking in a reverse way and giving a blow according to the occupation.
出处
《西部金融》
2013年第3期84-87,共4页
West China Finance
关键词
腐败行为
腐败风险
洗钱风险
corruption behavior
corruption risk
risk of money laundering
