摘要
在国际贸易中最常见的一种支付方式就是信用证。本文通过典型案例的提取,分析洗钱者是如何利用信用证自身的特殊性质来进行洗钱的。通过研究信用证洗钱的可疑行为特征,提出信用证交易过程中资金流、物流、信息流(简称"三流")三方面之间的关系模型,最后根据建立的信用证交易洗钱下的"三流"关系演化模型,提出监管部门的同步监管思路,为今后各监管部门在信用证交易的洗钱监管上提供一定的参考。
In international trade, the most common payment is the letter of credit. Through extracting the typical cases, this paper analyses how the money-launderers use the special nature of letters of credit to carry out money-laundering. Through the study of characteristics of suspicious behavior by letters of credit in money-laundering, this paper proposes the relationship models among the fund flow, material flow, information flow by letters of credit transactions. Finally, according to the ＂three flows＂ evolution models under the money-laundering, it puts forward regulatory synchronous supervision ideas, providing some suggestions for the regulatory authorities to supervise and monitor the money-laundering by letters of credit transactions.
出处
《山西师大学报（社会科学版）》
2016年第3期72-77,共6页
Journal of Shanxi Normal University(Social Science Edition)
基金
国家自然科学基金项目(71273159)
关键词
信用证
洗钱
资金流
物流
信息流
letters of credit
money-laundering
fund flow
material flow
information flow
