本文曾入选2006年12月在厦门大学召开的反洗钱国际学术研讨会【中文文摘】洗钱是一项困扰世界各国的复杂而隐蔽的国际经济犯罪活动。在当今经济全球化、资本流动国际化的情况下，洗钱犯罪也出现新的发展趋势, 专业化、智能化和高度组织性成为其新的特征。洗钱范围越来越广，洗钱对于国际金融体系的安全和国际政治经济秩序的危害越来越大，反洗钱的重要性也日益突出。本文试图通过反洗钱的成本-收益理论分析，得到商业银行与监管者、洗钱者之间的博弈，并结合破窗理论，说明政府在反洗钱过程中应起到主导作用。同时，结合我国反洗钱实际操作中存在的问题，提出政府应采取的对策。
【英文文摘】The act of money laundering is one kind of emerging international economic crime bothering most countries in the world, owning to its complexity and invisibility. In the wake of economic globalization and with the internationalism of capital flow, the ways of money laundering in our country also turn to new tendency, with specialization, intelligentization, and well organized structure as its new feature. Nowadays, the area involved in money-laundering is becoming lager and lager, leading to greater and greater harm to the international financial system and international political and economic system. Thus anti-money laundering has been more and more important. In this article, we are trying to set up a theoretical analyze system-“ the economics essence of anti-money laundering-cost and benefit-the institutional choice ”，analyze the game between bank and government supervisor, as well as the one between bank and launderer, and also explain the broken-window theory. Through that we draw the conclusion that government plays a leading role in the campaign of anti-money laundering. In the end, based on analysis of current problems in anti-money laundering, we put forward the necessary precaution and countermeasure of money laundering taken by the government
