nav emailalert searchbtn searchbox tablepage yinyongbenwen piczone journalimg journalInfo journalinfonormal searchdiv searchzone qikanlogo popupnotification paper paperNew
, ,
FATF框架下虚拟资产洗钱犯罪治理的制度逻辑与中国路径
基金项目(Foundation): 国家社科基金一般项目“涉虚拟货币犯罪案件的国际刑事司法协助研究”(25BFX140)
邮箱(Email):
DOI:
发布时间: 2026-05-26
出版时间: 2026-05-26
网络发布时间: 2026-05-26
摘要:

中国虚拟资产洗钱犯罪的治理,因虚拟资产的技术特征与国内特殊监管体制,在犯罪预防、线索发现、侦查取证和追赃处置等环节均面临难题。金融行动特别工作组(FATF)通过标准制定、互评估机制、常态化风险监测和全球网络协调四重机制构建了虚拟资产洗钱犯罪治理的国际框架。中国在历次FATF互评估的推动下持续完善反洗钱体系,逐步实现从规则建设向实效提升的转变。未来应在FATF框架下推进国际标准的本土化转化,通过加强行刑衔接与犯罪预防强化前端治理、通过优化洗钱罪立法体系与司法标准提升犯罪认定的准确性、通过完善跨境取证与财产处置机制保障追诉与财产处置,从而形成协同治理格局。

Abstract:

KeyWords:
参考文献

[1]FATF. Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers[R].//(2019-6)[2026-4-26]. https:www. fatf-gafi.////orgenpublicationsFatfrecommendationsGuidancerba-virtual-assets. html.

[2]Chainalysis. The Chainalysis 2026 Crypto Crime Report///[ROL].[2026-4-26]. https:www. chainalysis.///comreportscrypto-crime-2026.

[3]Chainalysis. The Chainalysis 2024 Crypto Crime Report///[ROL].[2026-4-26]. https:go. chainalysis./comcrypto-crime-2024. html.

[4]中国人民银行官方网站.中国面临的洗钱和恐怖融资风险评估报告摘要(2025)[R/OL].(2025-6)[2026-4-26]. https://www. pbc. gov. cn/fanxiqianju/135153/135282/index. html.

[5]Hugo Almeida,et al. From Placement to Integration:A Parametric Study of Cryptocurrency-Based Money Laundering Techniques[J]. Risks,2025,13(12):249-279.

[6]李兰英.网络金融犯罪的刑事治理研究[M].厦门大学出版社, 2021:211.

[7]卜元钏,许驰艺.犯罪工具与犯罪对象:虚拟资产洗钱行为研究[J].齐齐哈尔大学学报(哲学社会科学版),2025(10):72-77.

[8]Committee of Sponsoring Organizations of the Treadway Commission. Enterprise Risk Management:Integrated/framework[ROL].(2004-9)[2026-4-26]. ht-/////tps:www. macs. hw. ac. uk~andrewcerm2read-/ingERM%20-%20COSO%20Application%20Techniques. pdf.

[9]卢建平,刘嘉.虚拟货币洗钱犯罪的治理方案——基于风险视角的分析[J].北京社会科学,2025(2):105-116.

[10]Victoria Koutsoupia. Challenges of the Use of Virtual Assets in Money Laundering[J]. Nordic Journal of European Law,2023,6(4):53-78.

[11]王静.虚拟货币犯罪的证据法困境及其破解[J].东方法学,2025(2):93-105.

[12]刘艳红.数字时代刑事涉案虚拟货币司法处置问题研究[J].法学论坛,2026,41(1):32-44.

[13]马明亮.涉案虚拟货币刑事处置的全流程方案与正当程序[J].中国人民公安大学学报(社会科学版),2024,40(5):32-42./

[14]FATF. The 40 Recommendations[ROL].(2003-7///-20)[2026-4-26]. https:www. fatf-gafi. org///enpublicationsFatfrecommendations The40recommendationspublishedoctober2004. html.

[15]FATF. International Standards on Combating Money Laundering and the Financing of Terrorism&Prolifera-///tion[ROL].(2025-10)[2026-4-26]. https:///www. fatf-gafi. orgenpublicationsFatfrecommenda-/tionsFatf-recommendations. html.

[16]FATF. Updated Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers///[ROL].(2021-10)[2026-4-26]. https:///www. fatf-gafi. orgenpublicationsFatfrecommenda-/tionsGuidance-rba-virtual-assets-2021. html.

[17]FATF. High-risk and other monitored jurisdictions///[EBOL].[2026-4-26]. https:www. fatf-gafi.///orgenpublicationsHigh-risk-and-other-moni-/tored-jurisdictionsMore-on-high-risk-andnon-cooperative-jurisdictions. html.

[18]FATF. Virtual Assets Red Flag Indicators of Money/Laundering and Terrorist Financing[ROL].(2020-////9)[2026-4-26]. https:www. fatf-gafi. orgen//publicationsMethodsandtrendsVirtual-assets-red-flag-indicators. html.

[19]Financial Services Agency. JFSA hosted Financial Action Task Force Virtual Assets Contact Group Meeting/in Tokyo[EBOL].(2023-4-17)[2026-4-//////26]. https:www. fsa. go. jpennews2023/2023041420230414. html.

[20]Bj?rn S. Aamo. Development of the global network and other key elements of FATF work under the Norwegian/Presidency[EBOL].(2012-12-3)[2026-4-/////26]. https:www. fatf-gafi. orgenpublications/FatfgeneralDevelopmentoftheglobalnetworkandotherke yelementsoffatfworkunderthenorwegianpresidency. html.

[21]Doron Goldbarsht. Who's the Legislator Anyway? How the FATF's Global Norms Reshape Australian Counter Terrorist Financing Laws[J]. Federal Law Review,2017,45(1):127-151.

[22]刘艳红.洗钱罪的双重扩张趋势与实质限缩适用[J].环球法律评论,2026,48(2):40-56.

[23]FATF. Methodology for Assessing Compliance with the FATF 40 Recommendations and the FATF 9 Special Recommendations[R].(2004-2-27)[2026-4-//////46]. https:www. fatf-gafi. orgcontentdamfatf//documentsreportsmethodology. pdf.

[24]FATF. Mutual Evaluation of China[R].(2007-6-////29)[2026-4-26]. https:www. fatf-gafi. orgen//publicationsMutualevaluationsMutualevaluationofchina. html.

[25]陈捷.全球化视野下中国洗钱犯罪对策研究[M].中国书籍出版社,2013:107-108.

[26]FATF. Follow-up Report to the Mutual Evaluation Report of China[R].(2012-2-17)[2026-4-26]./////https:www. fatf-gafi. orgenpublicationsMutuale-/valuationsFollow-upreporttothemutualevaluationreportofchina. html.

[27]FATF. Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness/of AMLCFT Systems[R].(2025-12)[2026-4-/////26]. https:www. fatf-gafi. orgcontentdamfatf-//gafimethodologyFATF-Assessment-Methodology-2022. pdf. coredownload. inline. pdf.

[28]FATF. Anti-money laundering and counter-terrorist financing measures-People's Republic of China,Fourth Round Mutual Evaluation Report[R].(2019-///4)[2026-4-26]. http:www. fatf-gafi. orgpubli-///cationsmutualevaluationsdocumentsmer-china-2019. html.

[29]FATF. China's Progress in Strengthening Measures to Tackle Money Laundering and Terrorist Financing(1st Enhanced Follow-Up Report)[R].(2020-9)[2026////-4-26]. https:www. fatf-gafi. orgenpublica-//tionsMutualevaluationsFur-china-2020. html.

[30]FATF. China's Progress in Strengthening Measures to Tackle Money Laundering and Terrorist Financing(2nd Enhanced Follow-Up Report[R].(2021-10)////[2026-4-26]. https:www. fatf-gafi. orgen//publicationsMutualevaluationsFur-china-2021. html.

[31]FATF. China's Progress in Strengthening Measures to Tackle Money Laundering and Terrorist Financing(3rd Enhanced Follow-Up Report)[R].(2022-11)////[2026-4-26]. https:www. fatf-gafi. orgen//publicationsMutualevaluationsFur-china-2022. html./

[32]FATF. Outcomes FATF Plenary[ROL].[2026-4-/////26]. https:www. fatf-gafi. orgenpublications/Fatfgeneraloutcomes-fatf-plenary-june-2023. html.

[33]潘智源.数字经济背景下反洗钱立法的行刑衔接[J].地方立法研究,2023,8(4):53-69./

[34]FATF. The FATF Recommendations[ROL].(2025-////10)[2026-4-27]. https:www. fatf-gafi. orgen//publicationsFatfrecommendationsFatf-recommendations. html.

[35]张伟.洗钱罪的保护法益及其法教义学展开[J].比较法研究,2026,(1):193-207.

[36]王新.自洗钱入罪后的司法适用问题[J].政治与法律,2021,(11):41-51.

[37]Hany F. Atlam,et al. Blockchain Forensics:A Systematic Literature Review of Techniques,Applications,Challenges,and Future Directions[J]. Electronics,2024,13(17):3568-3604.

[38]胡铭.论刑事涉案虚拟货币处置[J].现代法学,2024,46(6):102-118.

基本信息:

中图分类号:D924.33

引用信息:

[1]贺红强,王怡帆.FATF框架下虚拟资产洗钱犯罪治理的制度逻辑与中国路径[J].西安石油大学学报(社会科学版)().

基金信息:

国家社科基金一般项目“涉虚拟货币犯罪案件的国际刑事司法协助研究”(25BFX140)

发布时间:

2026-05-26

出版时间:

2026-05-26

网络发布时间:

2026-05-26

引用

GB/T 7714-2015 格式引文
MLA格式引文
APA格式引文