金融机构是资金流动的枢纽和媒介,因此也成为洗钱的主要渠道,加强对金融机构的监管是反洗钱工作的重中之重。本文首先分析了金融机构反洗钱与自身利益的冲突,提出应该对金融机构反洗钱的成本适当补偿,通过激励机制引导其积极参与反洗钱,然后分别研究激励机制的引入对金融机构和监管部门利益的影响,得出激励机制的引入对反洗钱工作是一项"帕累托改进"。文章对反洗钱激励机制的设计提出了对追缴的zxc非法收入实行分享制度、实行反洗钱评级制度和违规信息披露制度等政策建议。As the pivot and media of capital flow,financial institutions may also become the main channel of money laundering,so it is crucial for anti-money laundering departments to strengthen the supervision over financial institutions.Firstly,the paper analyzes the conflict between anti-money laundering assignment and benefits of financial institutions.It argues that it is necessary to compensate the financial institutions for their cost in anti-money laundering.Then it studies the effect of incentive mechanism on the financial institutions and on the supervisory authorities separately.It draws a conclusion that introducing the incentive mechanism is a "Pareto improvement" for anti-money laundering.Finally,the paper puts forward some suggestions for setting up the incentive mechanism,e.g.adopting the illegal income sharing system,the rating system for anti-money laundering practice,and the illegal information disclosing system
