本研究旨在探討銀行在「風險為本原則」（RBA）下，執行洗錢防制（AML）實務所面臨的困境與監理挑戰 。近年來，隨著全球金融體系與金融科技（FinTech）的蓬勃發展，洗錢犯罪型態趨於多元且複雜 。特別是我國面臨極其嚴峻的詐欺與洗錢前置犯罪威脅，一年逼近新台幣900億元的詐欺暴利需要透過洗錢管道合法化，龐大的不法資金持續衝擊我國金融體系 。 本研究綜合運用文獻分析法與個案研究法 ，剖析銀行作為第一線「守門員」，在面對海量異常交易警示時所陷入的「警報疲勞」，以及在嚴格監理壓力下傾向採取「防禦性申報」等實務痛點 。此外，針對現行體系中「重罰法人、輕放高層」的問責斷層，本研究探討國際高階經理人問責機制的發展，以彌補內部治理防線的漏洞 。 最終，本研究期望能縮小監理機關期待與金融業者實務執行量能間的認知落差 ，並提出完善我國監理政策之具體建議，探討導入監理科技（RegTech）與公私協力模式的可能性，以期在降低不必要遵循成本的同時，實質提升國家整體打擊金融犯罪之有效性與防禦韌性。;This study aims to explore the practical difficulties and regulatory challenges faced by banks in implementing Anti-Money Laundering (AML) measures under the Risk-Based Approach (RBA). In recent years， with the rapid development of the global financial system and FinTech， money laundering typologies have become increasingly diverse and complex. In Taiwan， the threat of fraud and its predicate offenses is particularly severe; annual illicit gains from fraud approaching 90 billion NTD urgently require laundering， continuously impacting the domestic financial system. Employing documentary analysis and case study methods ， this research dissects the operational pain points encountered by banks acting as frontline gatekeepers. Specifically， it highlights the "alert fatigue" caused by massive anomalous transaction alerts and the compliance personnel′s tendency toward "defensive reporting" under strict regulatory pressure. Furthermore， the study examines international senior management accountability mechanisms to address the current internal governance gap characterized by "heavy penalties on corporate entities， leniency on senior executives". Ultimately， this research seeks to bridge the cognitive gap between regulatory expectations and the practical execution capabilities of financial institutions. It provides concrete policy recommendations， including the integration of Regulatory Technology (RegTech) and the promotion of public-private partnerships， to effectively enhance the resilience and effectiveness of combating financial crimes while reducing unnecessary compliance burdens.
