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《美国法典》第5324节规定的拆分现金交易罪是美国反洗钱刑事立法的重要组成部分,有效地维护了大额交易报告制度体系的完整性。中美在犯罪观念上存在本质的区别,美国的立法未必能完全适应中国本土的刑事法律观念,但其要求金融机构的客户承担反洗钱配合义务,并匹配相应责任的做法对我们很有启迪。我国反洗钱立法体系中单项性地规定了金融机构的义务和责任,缺少对客户反洗钱配合义务和相应责任的规定。这种责任体系的缺失不利于反洗钱制度整体功效的发挥。在责任体系的完善上,刑事法律不能贸然挺进,但行政法律责任则应予完善。
The crime of split cash transaction stipulated in Section 5324 of the U.S. Code is an important part of U.S. anti-money laundering criminal legislation and effectively maintains the integrity of the system of large-sum transaction reporting. The differences between China and the United States in the concept of crime are essentially different. The legislation in the United States may not be able to fully adapt to the concept of criminal law in China. However, it requires enlightenment from our clients that financial institutions should shoulder the obligation to cooperate in anti-money laundering and match the corresponding responsibilities. The anti-money laundering legislation system of our country stipulates the obligations and responsibilities of financial institutions individually, and lacks the stipulations on the cooperation obligations and corresponding responsibilities of clients against money laundering. The absence of such a system of responsibility is not conducive to the overall effectiveness of the anti-money laundering system. In the improvement of the responsibility system, the criminal law can not be rashly promoted, but the administrative legal responsibility should be perfected.