摘要
近年来,随着我国金融市场的快速发展,投资者通过股权代持进行投资的情形愈发普遍。股权代持的存在是一把“双刃剑”,一方面,采取股权代持的投资方式可以充分保护投资者隐私,拓宽公司资金来源,促进市场经济发展;另一方面,股权代持所具有的高度隐秘性和不透明性,极易掩盖受益所有人身份信息,从而被不法分子利用来清洗犯罪所得。基于此,本文在明确股权代持概念和产生原因的基础上,定位代持行为的洗钱风险点,借鉴国际经验做法,对如何加强我国股权代持洗钱风险控制体系提出相应的合理化建议。
In recent years, with the rapid development of China’s financial market, it is increasingly common for investors to invest through the Holding Stock Rights on Behalf of Others. The existence of the Holding Stock Rights on Behalf of Others is a "double-edged sword". On the one hand, adopting the investment method of the Holding Stock Rights on Behalf of Others can fully protect the privacy of investors, broaden the source of funds of the company and promote the development of market economy. On the other hand, the high secrecy and opacity of equity entrusting can easily cover the identity information of the beneficial owner, and thus be used by criminals to clean the proceeds of crimes. Based on this, this paper, on the basis of clarifying the concept and causes of the Holding Stock Rights on Behalf of Others, identifies the money laundering risk points of entrustment behavior, draws on international experience and practices, and puts forward corresponding rationalization suggestions on how to strengthen the money laundering risk control system of the Holding Stock Rights on Behalf of Others in China.
作者
张菁华
ZHANG Jinghua(Xi'an Branch PBC,Shaanxi Xi'an 710075)
出处
《西部金融》
2022年第5期86-91,共6页
West China Finance
关键词
股权代持
隐名股东
名义股东
反洗钱
Equity Holding
Dormant Shareholders
Nominal Shareholder
Money Laundering Risk
