注册会计师在反洗钱中的角色定位及策略分析

随着金融和非金融交易业务的不断更新，洗钱行为正变得越来越扑朔迷离，如何有效地进行反洗钱工作已经成为一项重要的课题。文章探讨了洗钱的概念及其基本形式，通过对注册会计师的专业优势、组织基础和业务领域等自身条件以及相关法律制度规定的分析，认为注册会计师在反洗钱活动中具有不可替代的作用。在此基础上，提出了注册会计师在反洗钱中应遵循的基本策略。

Analysis on the Role and Strategy of the Chartered Public Accountants in Anti-Money Laundering

With the transformation of financial and non-financial businesses,money laundering actions are becoming more and more complicated and confusing.This paper probes into the conception and the general forms of money laundering and analyzes the irreplaceable role of chartered public accountants in anti-money laundering system due to their particular specialty advantages,organization base,operation area and other personnel advantages and also the support of correlative laws in our country.At last,this paper poin...