摘要
反洗钱会计是为反洗钱机构提供充分、及时、准确的情报信息并对反洗钱活动进行收益成本核算的应用学科,其宗旨是为反洗钱服务。建立权利制约权力、权力制衡权力的反洗钱会计信息系统,并以此为基础建立科学合理的反洗钱收益分配机制和反洗钱成本负担机制,形成洗钱亏损而反洗钱盈利的制度环境是提高反洗钱工作效率的必要条件。
Money anti-laundering accounting is an applied subject that can provide information for money anti-laundering organizations properly. It also can account the cost-benefit of money anti-laundering. Its root target is to server for money anti-laundering. The money anti-laundering accounting information system, in which the power is supervised by the right and the power is balanced, should be constructed. Building money anti-laundering accounting and then forming a mechanism of making profit from money anti- laundering or losing from money laundering can improve the efficiency of Money anti-laundering.
出处
《科技创业月刊》
2006年第7期45-46,共2页
Journal of Entrepreneurship in Science & Technology
基金
湖北民族学院重点科研项目"反洗钱会计的构建与发展研究"的阶段性成果(项目编号:2005WD0010)。
关键词
反洗钱
效率
会计视角
机制
money anti-laundering, efficiency, accounting perspective, mechanism
