作　　者： (蔡宁伟）; ;

机构地区： 中信银行

出　　处： 《上海立信会计金融学院学报》 2021年第5期15-24,共10页

摘　　要： 我国的法人机构受益所有人识别方法及标准与世界各国基本一致,但反洗钱义务机构受益所有人识别工作的质效与反洗钱金融行动特别工作组(FATF)要求存在较大差距,主要体现在:受益所有人识别的准确性不高;受益所有人信息更新不及时;法人机构配合意愿较低;反洗钱义务机构未有效运用受益所有人信息开展客户洗钱行为调查。文章分析了FATF的受益所有人标准,结合其他国家受益所有人识别工作经验,就提升我国受益所有人透明度、有效识别受益所有人、合理使用受益所有人信息等提出建议。 Although the methods and standards for identifying beneficiary owners of legal entities in China are basically the same as those in other countries,there is a big gap between the quality and effectiveness of identifying beneficiary owners of anti-money laundering obligatory institutions and the requirements of the Financial Action Task Force against Money Laundering(FATF),which mainly lies in the following aspects:the accuracy of identifying beneficiary owners being not high;The information of the beneficiary owner being not updated in time;The cooperation willingness of legal entities being low;Anti-money laundering obligatory agencies having not effectively used the information of beneficiary owners to carry out customer money laundering investigations.The authors analyse the beneficiary owner criteria of FATF,and combining the experience of other countries in identifying beneficiary owners,puts forward some suggestions on improving the transparency of beneficiary owners,effectively identifying beneficiary owners,and rationally using beneficiary owner information in China.

关 键 词： 受益所有人 身份识别 反洗钱

领　　域： [经济管理—金融学]