ASPECTS OF ASIA
議反洗錢管理之
“風險為本”
澳門反洗錢師專業協會張帆副理事長
一、“風險為本”簡析
“風險為本”（Risk-based）反洗錢原則最早由英國監管機構宣
導，英國金融監管局（FSA）最早在2000年1月制定的《新千年的
新監管者》提出這一理念。隨後，被沃爾夫斯堡集團（ Wolfsberg
Group）、金融行動特別工作組（FATF）、國際保險監督官協
會（IAIS）、國際證券委員會組織（IOSCO）等國際組織積極宣
導。2012年2月，FATF新的《反洗錢、反恐怖融資和反擴散融資國
際標準》（新40項建議）明確了以風險為本的反洗錢工作原則，最
The “risk-based”
principle of AML
management
T
he “risk-based” anti-money laundering (AML) principle was
first promoted by British regulatory authorities. In January
2000, the Financial Services Authority (FSA) was the first to
put forth such a concept in its book titled A New Regulator for the
New Millennium. Since then, the principle was actively promoted by
international organizations, such as the Wolfsberg Group, the Finan-
cial Action Task Force (FATF), the International Association of Insur-
ance Supervisors and the International Organization of Securities
Commissions. In February 2012, FATF published its updated “Inter-
national Standards on Combating Money Laundering and the Financ-
ing of Terrorism and Proliferation” (the revised FATF 40
Recommendations) which clearly defines the risk-based AML princi-
ple, ultimately ushering in an era of revolutionary change in the inter-
national AML arena. Simply put, the “risk-based” principle requires
financial institutions to assess the risks associated with illicit activi-
ties (such as money laundering and terrorist financing) that they may
face in order to reasonably deploy corresponding resources before
taking prioritized control measures as a response to these risks.
終成為國際反洗錢領域的變革方向。“風險為本”原則簡而言之，就
是要求金融機構對本機構面臨的洗錢、恐怖融資等非法活動的風
險高低進行評估，進而合理配置相應的資源，有輕重、有主次地
採取相應的控制措施。
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