商業(yè)銀行外文翻譯--認(rèn)識(shí)和防止洗錢

1、<p>　　畢業(yè)設(shè)計(jì)(論文)外文資料翻譯</p><p>　　學(xué)院（系）： 計(jì)算機(jī)科學(xué)與技術(shù)系 </p><p>　　專 業(yè)： 信息管理與信息系統(tǒng) </p><p>　　姓 名： XXX </p><p>

2、　　學(xué) 號(hào)： XX </p><p>　　外文出處： Internal Auditing ,Vol.19, No.5,pp.22-25,September-October2004 </p><p>　　附 件： 1.外文資料翻譯譯文；2.外文原文。 </p>

3、<p><b>　　附件1：外文原文</b></p><p>　　Understanding and Preventing Money Laundering</p><p>　　Money laundering,due to today's high-tech,global environment,is a worldwide industry

4、that internal auditors are well suited to combat.</p><p>　　Background on money laundering </p><p>　　The term "money laundering " is derived from activities carried out by organized cri

5、me,with used laundry cleaning businesses to disguise "launder" -----large amounts of cash actually earned through extortion, prostitution, gambling, and boot-legging. The money laundering process involves three

6、 basic steps.These steps can be achieved in one combined transaction or in three separate transactions.</p><p>　　·Placement. In this step,large amounts of illegally obtained cash are placed into the fin

7、ancial system,used to buy high-dollar goods,or smuggled out of the country.The idea is to transform the cash as quickly as possible into other types of assets and thud avoid detection. </p><p>　　·Layeri

8、ng.This step is performed to hide the illicit funds. Layering is accomplished by creating complex levels of financial transactions to obscure audit trails and cloak the true ownership of the funds. Some of the methods us

9、ed are electronic funds transfers(EFTs), conversion into monetary instruments,investments in legitimate businesses, and the purchase of real estate.In many cases, EFTs are used to shuttle funds around between offshore ba

10、nks and shell companies.Since so many EFTs are proces</p><p>　　Three popular methods are used to integrate "clean" money. First , money launderers establish private corporations in other countries

11、and route the money to these corporations.These foreign corporations can then provide loans to the money launderers back in the home country. Second ,phony invoices are created in import-export business, The import-expor

12、t company give an inflated value to the export goods, and when the invoices are paid ,the cash is transferred ,including the laundered money, from</p><p>　　The problem of money laundering </p><p&g

13、t;　　For most people,money laundering itself is not considered a particularly heinous crime.However, money laundering provides criminals with access to their proceeds.These proceeds can be used by money launderers to fund

14、 a myriad of other crimes.Money laundering furthers the ambitions of drug traffickers ,organized crime members,terrorists,and others.Money laundering also undermines the integrity of financial markets. While large sums o

15、f laundered money may arrive at institutions, they may also disa</p><p>　　John McDowell and Gary Novis, in Economic Perspectives, state that money laundering presents the world community with a complex and d

16、ynamic challenge. They believe that the nature of the problem calls for global standards and international cooperation to reduce the ability of criminals to launder their proceeds and carry out their criminal activities.

17、</p><p>　　Current nature of the problem. </p><p>　　Linda Davies writes, in Nest of Vipers, "The money screamed across the wires, its provenance fading in a maze of electronic transfers,whic

18、h shifted it, hid it, broke it up into manageable wads which would be withdrawn and redeposited elsewhere, obliterating the trail." She captures the essence of the current nature of the money laundering problem. In

19、today's high-tech global environment, the money laundering process is even harder to trace than it was in the past.</p><p>　　Alvin James, Principal at Ernst and Young,LLP, examined the use of underground

20、 financial systems, such as the Colombian Black Market Peso Exchange (BMPE)，by terrorists. He noted that while terrorists may not need to launder their money, they do need the means to move the funds covertly. James note

21、s that the major similarity among under- ground financial systems, also called parallel payment systems, is their ability to facilitate anonymous international transfers of money. That ability is what m</p><p&

22、gt;　　Experts indicate that there should be more coordinated efforts against the BMPE and other money laundering operations. The nature of these efforts should include securities, insurance, and money一changing enterprises

23、. Efforts should be made to force drug dollars out of the safety of the parallel payment systems and into an area less secure for them and more susceptible to law enforcement.</p><p>　　The extent of the prob

24、lem. </p><p>　　It is difficult to precisely measure the extent of money laundering, including the number of terrorist dollars moving through the same financial channels. The people and organizations that en

25、gage in these activities obviously are not reporting them to the government. However, there have been numerous attempts to establish the magnitude of the problem.Money laundering around the globe has been estimated at $5

26、00 billion a year.</p><p>　　John Walker Consulting Services in Australia has created a logical crime economic model that draws on public crime statistics and uses various socioeconomic inputs to estimate the

27、 percentage of crime proceeds that will be laundered and where it will take place.They aggregate these estimates and assess the likely extent of money laundering and each country's contribution.</p><p>　

28、　Preliminary numbers from the model estimate the amount of money laundered globally at $2.85 trillion per year. The model breaks the total into various components. It ranks the sources of laundering and the destinations

29、of the money. Unfortunately, the United States ranks at the top of both these lists, with a 46.3 percent estimate as to origin of the laundered dollars and an 18.9 percent estimate as to the destination. While this model

30、 is not exact (or proven)，there is no disagreement over the f</p><p>　　The Colombian BMPE launders as much as $5 billion, or about half of U.S. whole- sale drug proceeds, each year. The BMPE is the primary v

31、ehicle used to counter the Bank Secrecy Act (BSA).The peso brokers smuggle large amounts of currency to countries that have correspondent relationships with U.S. banks. The foreign bank then sells a check in U.S. currenc

32、y drawn on its U.S. correspondent account. The foreign banks accept the currency deposits and then order wire transfers from their correspondent</p><p>　　Recent terrorist acts make it all the more imperative

33、 that we stem the flow of dollars through these channels. The USAPA,passed in response to the events of September 11，2001，broadens the powers of government to investigate terrorism and the manner in which it is funded, i

34、ncluding money laundering. </p><p>　　Efforts to stop money laundering </p><p>　　For efforts against money laundering to be effective, there must be an environment conducive to fair and open repo

35、rting. Legal authorities, politicians, and the general public must be supportive. The International Federation of Accountants, in an effort to create such an environment, encourages its member bodies to form collaborativ

36、e relationships with legislative and regulatory authorities, both corporate and political. </p><p>　　A number of domestic and international groups address the issue of money laundering.</p><p>　

37、　The United States has the toughest laws against money laundering, including:</p><p>　　·the Anti一Drug Abuse Act of 1988;</p><p>　　·the Crime Control Act of 1990;</p><p>　　

38、·the Annuzio一Wylie Act of 1992;</p><p>　　·the Money Laundering Suppression Act(1994);</p><p>　　·the Terrorism Prevention Act of 1995;</p><p>　　·new reporting req

39、uirements for financial institutions(1996);</p><p>　　·the USA Patriot Act (2001).</p><p>　　Foreign attempts to combat money laundering are found in efforts by the World Bank, international

40、accords, and the work of the Financial Action Task Force (FATE). The World Bank promotes measures that halt, or slow, the flow of money into emerging markets. Relevant international accords include the Vienna Convention,

41、 the 1990 Council of Europe Convention, the Basle Committee Statement of Principles, the European Union Directive, and the Resolution of the International Organization of Securities </p><p>　　The challenge f

42、or accountants and internal auditors</p><p>　　Accountants and internal auditors can play a key role in combating money laundering. Section 352 of the Patriot Act requires all financial institutions to establ

43、ish anti一money laundering programs. These programs must include (at a minimum ):</p><p>　　·the development of internal policies, procedures, and controls to prevent money laundering;</p><p>

44、;　　·the designation of a money laundering compliance officer;</p><p>　　·an ongoing training program for awareness of money laundering; </p><p>　　·an independent audit function to

45、test the programs.</p><p>　　Accountants and auditors are well versed in developing internal policies, procedures, and controls and in performing audits. In fact, their role and position necessitate that they

46、 take a proactive stance in initiating organizational controls to expose corruption and prevent money laundering.</p><p>　　Recent legislation has increased accountants' obligations to be part of the war

47、against corruption and money laundering. Robert Larson and Paul Herz write in The CPA Journal that"Accountants are increasingly responsible for more effective systems of internal controls as well as periodic evaluat

48、ions,examinations, and audits."</p><p>　　Conclusions </p><p>　　The professional skills and expertise of internal auditors suit them well for the war against money laundering. Forensic accou

49、nting skills, as well as audit expertise, are needed to help fight this crime. The development of internal policies, procedures, and controls to prevent money laundering falls within the accounting and auditing professio

50、ns' responsibilities.</p><p>　　Money laundering, due to today's high-tech, global environment, is a worldwide industry. As many interested parties realize the need for global efforts to combat this v

51、ery expensive crime, internal auditors have a unique opportunity and obligation to take a proactive role in these efforts.</p><p>　　附件2：外文資料翻譯譯文 </p><p><b>　　認(rèn)識(shí)和防止洗錢</b></p>&

52、lt;p><b>　　洗錢的背景</b></p><p>　　術(shù)語(yǔ)“洗錢”是源自于用舊衣物清洗業(yè)務(wù)來(lái)偽裝“洗錢”，進(jìn)行有組織的犯罪。大量的資金實(shí)際上來(lái)自于勒索、賣淫、賭博、走私漏稅。洗錢過(guò)程有三個(gè)基本步驟。這些步驟可以達(dá)到一個(gè)聯(lián)合交易或在三個(gè)不同的交易。</p><p>　　·放置。在這一步驟中,大量的非法獲得的現(xiàn)金被安置到金融系統(tǒng),用于購(gòu)買昂貴商品,

53、或者通過(guò)走私離開該國(guó)。他們的想法是把現(xiàn)金盡可能快成其他類型的資產(chǎn)和砰地躲過(guò)檢測(cè)。</p><p>　　·分層。這一步是進(jìn)行非法資金隱藏。分層是通過(guò)創(chuàng)建復(fù)雜的金融交易審計(jì)線索和掩蓋真實(shí)的資金的所有權(quán)。圖1提供了在洗錢的過(guò)程中，一個(gè)概述的步驟。有些方法是通過(guò)電子資金劃撥、合法的商業(yè)投資、購(gòu)買房地產(chǎn)，轉(zhuǎn)換成貨幣工具。電子資金劃撥通過(guò)離岸銀行和空殼公司使得黑錢合法化。因?yàn)槊刻焯幚砗芏嚯娮淤Y金劃撥，確定是否合法確

54、實(shí)很難。</p><p>　　·整合。最后一步,合并新的“黑錢”投入合法的商業(yè)運(yùn)作。在這一點(diǎn)上,許多將來(lái)使用的資金將進(jìn)一步隱藏其原有的來(lái)源。</p><p>　　3種常用的洗錢步驟用于整合“干凈”的錢.首先，洗錢者在其他國(guó)家建立私營(yíng)企業(yè)并向這些企業(yè)注資。這些外國(guó)公司可以提供的貸款讓被洗白的錢回到原先的國(guó)家。其次，在進(jìn)出口業(yè)務(wù)中制造假發(fā)票。進(jìn)出口公司夸大出口貨物的價(jià)值，當(dāng)發(fā)票支付時(shí)

55、，現(xiàn)金被轉(zhuǎn)移，包括被洗的錢，從一個(gè)公司到其他公司。發(fā)票使轉(zhuǎn)移資金看上去是合法的。最后, 洗錢者購(gòu)入一個(gè)離岸銀行。非法所得資金存入新銀行，然后通過(guò)電子轉(zhuǎn)賬轉(zhuǎn)移到合法的銀行。圖示1概述了洗錢過(guò)程。</p><p><b>　　關(guān)于洗錢的問(wèn)題</b></p><p>　　對(duì)大多數(shù)人來(lái)說(shuō),洗錢本身并不被認(rèn)為是一個(gè)特別的滔天罪行。然而,洗錢為犯罪分子提供有效的資金。這些通過(guò)洗錢

56、提供的資金可以用于贊助無(wú)數(shù)的其他罪行。洗錢加強(qiáng)了毒販子、有組織的犯罪成員,恐怖分子,和其他人的野心。洗錢也質(zhì)疑了金融市場(chǎng)的完整性。當(dāng)大量的金錢可以到達(dá)黑錢機(jī)構(gòu),他們也可能同樣迅速地消失,導(dǎo)致流動(dòng)性問(wèn)題。除此之外，由于洗錢，政府失去了收入。洗錢減少稅收，對(duì)于誠(chéng)實(shí)的市民來(lái)說(shuō)，這通常意味著更高的稅率。</p><p>　　約翰·麥克道爾和加里·羅維斯從經(jīng)濟(jì)角度提出，洗錢使全球面對(duì)著一個(gè)更加復(fù)雜的、動(dòng)

57、態(tài)的挑戰(zhàn)。他們相信問(wèn)題的本質(zhì)要求全球統(tǒng)一標(biāo)準(zhǔn)和國(guó)際合作來(lái)減少洗錢犯罪的收益和警惕他們的犯罪活動(dòng)。</p><p><b>　　當(dāng)前洗錢的本質(zhì)</b></p><p>　　在《毒蛇的巢穴》，琳達(dá)·戴維斯寫到，“金錢在光纜里尖叫，在一個(gè)出處已經(jīng)衰落的迷宮里進(jìn)行電子轉(zhuǎn)移，或改變，或隱藏，或打散分成易于處理、在任何地方容易消失和再積累的小塊，并且消除其痕跡?！彼_

58、的抓住了當(dāng)前洗錢問(wèn)題的本質(zhì)。在如今高科技的全球環(huán)境下，洗錢過(guò)程追蹤比過(guò)去更難。</p><p>　　恩斯特和洋有限責(zé)任合伙的委托人艾爾文·詹姆斯近日考察了恐怖分子利用的地下金融系統(tǒng)，比如哥倫比亞黑市比索交易所。他指出,雖然恐怖分子可能不需要收回他們的錢,但他們確實(shí)需要秘密的方法來(lái)轉(zhuǎn)移資金。詹姆斯也指出地下財(cái)務(wù)系統(tǒng)（也稱為平行支付系統(tǒng)）之間主要的相似度----他們都可以使國(guó)際轉(zhuǎn)讓匿名資金變得簡(jiǎn)單。由于可以

59、移動(dòng)恐怖分子所需要的美元來(lái)支持他們的恐怖襲擊，這些已經(jīng)存在的系統(tǒng)對(duì)他們充滿了吸引力。專家表明，應(yīng)該有更多的協(xié)調(diào)努力來(lái)防止地下金融市場(chǎng)以及其他的洗錢活動(dòng)。</p><p><b>　　洗錢的范圍</b></p><p>　　包括恐怖分子的美元移動(dòng)過(guò)的相同金融渠道的數(shù)量，很難精確地測(cè)量洗錢的范圍。某些人們和機(jī)構(gòu)從事這些活動(dòng),但是顯然不是報(bào)告給他們的政府。然而,他們大量努力

60、去建立這個(gè)問(wèn)題的重要性。每年世界各地洗錢總金額估計(jì)已達(dá)5000億美元。</p><p>　　約翰·沃克咨詢服務(wù)在澳大利亞創(chuàng)造了一個(gè)合乎邏輯的犯罪的經(jīng)濟(jì)模式,利用公共犯罪統(tǒng)計(jì)數(shù)字和使用不同社會(huì)經(jīng)濟(jì)投入的比例進(jìn)行估計(jì),確定可以進(jìn)行洗錢的國(guó)家。它們聚集這些統(tǒng)計(jì)和評(píng)估來(lái)計(jì)算洗錢的可能程度和每個(gè)國(guó)家貢獻(xiàn)。</p><p>　　初步數(shù)據(jù)模型估算每年洗錢的全球金額是2.85萬(wàn)億美元。該模型將各

61、部件總成。它將洗錢來(lái)源和目的地排名。不幸的是,美國(guó)總是位居這兩個(gè)列表的榜首,據(jù)估算作為原產(chǎn)地的清洗為46.3%和洗錢的目為美元的比例是18.9%。雖然這是不精確模型(或證明),洗錢犯罪是一個(gè)大商業(yè)，這是美元爭(zhēng)議的事實(shí)。</p><p>　　哥倫比亞黑市比索交易所每年洗錢金額高達(dá)50億元，大約為美國(guó)整個(gè)藥品銷售收益的一半。比索交易所通常是針對(duì)《美國(guó)銀行保密法案》采取有效措施。交易所的經(jīng)紀(jì)人走私了大量和美國(guó)銀行有相對(duì)

62、應(yīng)關(guān)系的國(guó)家的貨幣。通過(guò)這些貨幣在外國(guó)銀行換得一張?jiān)诿绹?guó)商行賬戶的美元支票。外國(guó)銀行接受貨幣存款然后通過(guò)電子轉(zhuǎn)賬的方式匯給其存款人的指定人。外資銀行也將面對(duì)存入代理銀行的大量美國(guó)貨幣。艾爾文·詹姆斯指出，“這反式作用影響是使我們回到手提箱存款式的美國(guó)，毒品貨幣進(jìn)入我們的金融體系。唯一的區(qū)別是使用相應(yīng)美元的比索經(jīng)紀(jì)人可以走后門而不是在跑到邁阿密或者紐約交易所的大廳。再一次，這表明《美國(guó)商業(yè)法案》迫使比索經(jīng)紀(jì)人將美元資金投向海外，

63、而不是作為存款留在美國(guó)。”</p><p>　　最近的恐怖主義活動(dòng)迫使我們更有必要阻止通過(guò)這些渠道流通的美元。美國(guó)軍方回應(yīng)9.11事件時(shí)宣稱會(huì)加大政府權(quán)力來(lái)調(diào)查恐怖主義及其被資助方式，包括洗錢。</p><p>　　為反洗錢所作出的努力</p><p>　　有效的打擊洗錢犯罪，就必須有一個(gè)公平的環(huán)境和公開的報(bào)告。法律部門、政客和公眾都必須支持。國(guó)際會(huì)計(jì)師聯(lián)合會(huì),致力

64、于營(yíng)造這樣的環(huán)境,鼓勵(lì)其會(huì)員團(tuán)體,與立法和監(jiān)管部門,兩公司與政治上的形成合作關(guān)系。</p><p>　　國(guó)內(nèi)及國(guó)際上多個(gè)群體致力于解決洗錢這一問(wèn)題。但是美國(guó)有著最艱難的法律來(lái)打擊洗錢犯罪，其中包括：</p><p>　　·反藥品濫用法案 1988</p><p>　　·控制犯罪法案 1990</p><p>　　

65、·安努佐·威利法案 1992</p><p>　　·抑制洗錢法案 1994</p><p>　　·預(yù)防恐怖主義法案 1995</p><p>　　·金融機(jī)構(gòu)的新報(bào)告要求 1996</p><p>　　·美國(guó)愛國(guó)者法案 2001</p><p&g

66、t;　　世界銀行發(fā)現(xiàn)各國(guó)努力試圖打擊洗錢，通過(guò)國(guó)際協(xié)議，建立了金融行動(dòng)特別工作組。世界銀行促進(jìn)貨幣停止或者緩慢的向新興市場(chǎng)流通。有關(guān)國(guó)際協(xié)議包括《維也納公約》,1990年歐洲議會(huì)會(huì)議,巴塞爾銀行監(jiān)管委員會(huì)聲明原則,歐盟指令,國(guó)際證監(jiān)會(huì)組織。金融行動(dòng)特別工作組是由26個(gè)國(guó)家代表和兩個(gè)國(guó)際組織組成。</p><p>　　會(huì)計(jì)和內(nèi)審員所面對(duì)的挑戰(zhàn)</p><p>　　會(huì)計(jì)和內(nèi)部審計(jì)人員在打擊洗錢

67、中扮演一個(gè)重要角色。第352條的愛國(guó)者法案,要求各金融機(jī)構(gòu)建立反洗錢程序。這些程序必須包括（至少）：</p><p>　　·發(fā)展內(nèi)部政策、流程和控制，以防止洗錢</p><p>　　·指定一個(gè)監(jiān)察洗錢官員</p><p>　　·對(duì)洗錢的警惕意識(shí)進(jìn)行培訓(xùn)</p><p>　　·一個(gè)獨(dú)立的審計(jì)部門進(jìn)行檢查&

68、lt;/p><p>　　會(huì)計(jì)師和審計(jì)師最好精通于公司的發(fā)展政策、流程、控制和執(zhí)行審核。事實(shí)上,他們的作用和工作在于必須以積極的姿態(tài)倡導(dǎo)反洗錢、組織控制洗錢、預(yù)防洗錢和揭露腐敗行為。</p><p>　　最近的立法增加了會(huì)計(jì)師作為反貪污和反洗錢戰(zhàn)爭(zhēng)的一部分的責(zé)任。羅伯特·拉森和保羅·赫茲在會(huì)計(jì)師雜志上提到“會(huì)計(jì)師更加負(fù)責(zé)于更有效的內(nèi)部控制系統(tǒng)以及定期評(píng)估、檢查和審核。”&l

69、t;/p><p><b>　　結(jié)論 </b></p><p>　　擁有專業(yè)的技能和知識(shí)的內(nèi)部審計(jì)人員可以更好的打擊洗錢犯罪。抵御打擊洗錢犯罪需要法務(wù)會(huì)計(jì)能力,以及審計(jì)專業(yè)知識(shí)。熟悉內(nèi)部的發(fā)展政策，流程和控制，以防止洗錢是會(huì)計(jì)師、審計(jì)人員的責(zé)任。</p><p>　　洗錢，由于如今的高科技，以及全球環(huán)境，是一個(gè)全球性的行業(yè)。很多利害關(guān)系的人意識(shí)到有必