题名

匯豐銀行遭控洗錢案與公司治理問題之探究

并列篇名

A Study on the Alleged Money Laundering Case of HSBC and Its Corporate Governance Issues

DOI

10.6285/MIC.202208/SP_02_11.0009

作者

蔡裕明(Cai Yu-Ming)

关键词

匯豐銀行 ； 洗錢（Money Laundering）與反洗錢（AML） ； 金融犯罪 ； 公司治理 ； 延期起訴協議 ； HSBC ； Money Laundering and AML ； Financial Crime ； Corporate Governance ； Deferred Prosecution Agreement

期刊名称

管理資訊計算

卷期/出版年月

11卷特刊2（2022 / 08 / 01）

页次

84 - 93

内容语文

繁體中文
中文摘要

2012年12月美國司法部（Department of Justice）及美國金融業監管局（Financial Industry Regulatory Authority, FINRA）以滙豐銀行（HSBC）涉嫌違反洗錢法規為由，並未能阻止墨西哥販毒集團、與基地組織有關聯的子公司以及被美國制裁名單的國家，如敘利亞和伊朗，將資金轉移到美國，而被處以高達19億美元的罰款。洗錢是所有銀行都可能面臨之風險，因為從事非法交易的犯罪分子經常利用合法的金融機構來轉移、交換或掩飾犯罪所得。本文即在探究匯豐銀行遭控洗錢案始末，以及在該事件後匯豐銀行如何進行改革。本研究以為，政府負有義務與責任，持續推動台灣各家金融公司的公司治理與監督之責，更彰顯各家金融公司的董事、外部監察人與會計師之獨立性與其重要性。
英文摘要

In December 2012, the U.S. Department of Justice (DoJ) and the U.S. Financial Industry Regulatory Authority (FINRA) failed to stop Mexican drug cartels and al-Qaeda affiliates on the grounds that HSBC was suspected of violating money laundering regulations. Affiliated subsidiaries and countries on the U.S. sanctions list, such as Syria and Iran, have been fined up to $1.9 billion for transferring funds to the United States. Money laundering is a risk that all banks can face, as criminals who engage in illicit transactions often use legitimate financial institutions to transfer, exchange or disguise the proceeds of crime. This article explores how HSBC was charged with money laundering, and how HSBC has reformed after the incident. This study believes that the government has the obligation and responsibility to continuously promote the corporate governance and supervision of various financial companies in Taiwan, and it also highlights the independence and importance of directors, external supervisors and accountants of various financial companies.
主题分类 基礎與應用科學 > 資訊科學
社會科學 > 管理學
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