在经济繁荣时，国际间经济业务往来频率加快、规模变大、形式复杂的 背景下，洗钱业务极易以合法交易形式出现，商业银欧亿·体育（中国）有限公司务办理中对反洗钱 的承担责任要求，对商业银行承载国家反洗钱工作提出了更高的要求，银行 反洗钱业务的成效与银行的内部控制有效性密切相关，健全反洗钱内部控制 机制显得尤为重要。 本文以 ZX 银行哈尔滨分行为对象，调研分析了 ZX 银行哈尔滨分行现 有的反洗钱内部控制制度及运行中存在的问题，包括内部控制环境建设不够 完善，没有完善的反洗钱组织架构；未建立客户与产品业务洗钱风险评估体 系，不能将客户风险进行分类管理，并与银行产品进行有效挂钩；在控制措 施上存在缺陷，如客户的身份识别、欧亿·体育（中国）有限公司保存、风险等级划分工作上做的不 够细致，上报的交易报告价值也不高，有关反洗钱方面的宣传和培训工作流 于形式；内部管理监督力度不够，效果不明显。提出相应的针对解决策略， 包括细化客户与产品业务之间的风险等级管理，对客户风险等级细致化，并 与银欧亿·体育（中国）有限公司务进行有效结合；强化控制实施的管理，严格按照相关规章制度履 行职责，提高客户身边识别的有效性，做到按要求保管交易欧亿·体育（中国）有限公司，提高大额 和可疑交易报告的上报质量，加大有关反洗钱的培训和宣传力度，杜绝形式 主义；提升内部控制监督管理，加大对内部员工的监督检查。秉着对 ZX 银 行哈尔滨分行反洗钱内部控制工作的优化目的，提出了保障措施，包括健全 反洗钱组织架构，成立专门的反洗钱小组；明确各部门反洗钱履职责任，做 到在日常工作中各司其职；加强发洗钱的技术保障，充分利用科技手段提高 工作效率；强化反洗钱人力资源配置，培养专业的反洗钱人才。 关键词：商业银行；内部控制；反洗钱哈尔滨工业大学工商管理硕士学位论文 - II - Abstract Commercial Banks bear the responsibility requirements of financial supervision departments for anti-money laundering. In the context of accelerated frequency, larger scale and complex forms of international economic transactions during economic prosperity, money laundering business is very likely to take the form of legal transactions. Therefore, higher requirements are put forward for the anti-money laundering work of commercial Banks. The effectiveness of anti-money laundering business of banks is closely related to its effectiveness of internal control. So, it is particularly important to improve the internal control mechanism of anti-money laundering. Taking ZX bank Harbin branch as the object, this paper investigated and analyzed its existing internal control system of anti-money laundering and the existing problems in its operation, Including the internal control environment construction is not perfect, there is no perfect anti-money laundering organizational structure; The money laundering risk assessment system for customer and product business is not established, customer risks cannot be classified and managed and effectively linked to bank products; Defects on control measures are common, such as customer identification, data saving, risk level on the division of work for not doing enough meticulous, reported transaction report value is not high also, propaganda and training about anti-money laundering work become a mere formality; Internal management supervision is not enough and the effect is not obvious. Put forward corresponding solutions, including detailed risk level management between customers and product businesses, detailed risk level of customers, and combine them with banking business effectively; Strengthen the management of control implementation, strictly perform duties in accordance with relevant rules and regulations, improve the effectiveness of identification around customers, keep transaction data as required, improve the quality of reporting large and suspicious transaction reports, increase the training and publicity on anti-money laundering and eliminate formalism; Improve internal control supervision and management, increase the supervision and inspection of哈尔滨工业大学工商管理硕士学位论文 - III - internal staff. With the purpose of optimizing the internal control of anti-money laundering of ZX bank Harbin branch, the author puts forward safeguard measures, including improving the organizational structure of anti-money laundering and setting up a special anti-money laundering team. Clarify the duties and responsibilities of anti-money laundering departments, so as to perform their duties in daily work; Strengthen the technical guarantee of money laundering and make full use of scientific and technological means to improve work efficiency; Strengthen the allocation of anti-money laundering human resources and cultivate professional anti-money laundering talents. Key words: Commercial Banks, internal control, anti-money laundering哈尔滨工业大学工商管理硕士学位论文 - IV - 目 录 摘要...............................................................................................................................I Abstract..........................................................................................................................II 第 1 章 绪论................................................................................................................... 1 1.1 研究背景..............................................................................................................1 1.2 研究意义..............................................................................................................3 1.3 国内外研究及实践述评.................................................................................... 4 1.3.1 国外研究现状..............................................................................................4 1.3.2 国内研究现状..............................................................................................5 1.3.3 国外反洗钱实践..........................................................................................6 1.3.4 国内外反洗钱评析......................................................................................8 1.4 研究方法及内容.................................................................................................9 1.4.1 研究内容.......................................................................................................9 1.4.2 研究方法.......................................................................................................9 1.4.3 研究路径.....................................................................................................10 第 2 章 ZX 银行哈尔滨分行反洗钱内部控制分析.............................................. 12 2.1 ZX 银行哈尔滨分行简况................................................................................12 2.2 ZX 银行哈尔滨分行反洗钱管控现状.......................................................... 13 2.2.1 反洗钱内部控制机制...............................................................................13 2.2.2 反洗钱法定义务履职...............................................................................14 2.3 ZX 银行哈尔滨分行反洗钱内部控制存在问题.........................................16 2.3.1 反洗钱内部控制环境建设不完善..........................................................16 2.3.2 未建立产品业务风险评估及其与客户风险等级的联系...................17 2.3.3 反洗钱控制措施存在缺陷.......................................................................18 2.3.4 反洗钱工作的内部监督没有取得实质效果.........................................21 2.4 本章小结............................................................................................................22 第 3 章 ZX 银行哈尔滨分行反洗钱内部控制优化策略..........................................23 3.1 细化客户与产品业务.......................................................................................23 3.1.1 实行反洗钱客户风险分类管理..............................................................23 3.1.2 及时调整客户风险等级...........................................................................24 3.1.3 严格定义产品业务风险等级.................................................................. 24哈尔滨工业大学工商管理硕士学位论文 - V - 3.1.4 分类评估结果嵌入操作流程.................................................................. 25 3.2 强化控制实施的管理.....................................................................................