作者：张伟
作者介绍：华东师范大学法学院副教授，法学博士
出版日期：2026年2月9日
内容提要 将特定上游犯罪本犯作为洗钱罪的行为主体，是顺应国际反洗钱犯罪发展趋势，加强洗钱犯罪打击力度的重要举措。洗钱行为本质是通过金融渠道掩饰、隐瞒特定上游犯罪所得及收益的来源和性质，其与掩饰、隐瞒犯罪所得、犯罪所得收益罪的构成要件行为并非对立关系；“自洗钱”侵害了新法益，并非事后不可罚行为。洗钱行为应以行为人控制上游犯罪所得为必要及形成时点，上游犯罪事中行为不宜作为洗钱罪的实行行为。为避免对本犯事后行为重复评价，有必要根据事后不可罚行为标准作否定性判断，继而根据洗钱罪犯罪构成判断是否成立洗钱罪。上游犯罪本犯为自己提供其控制的他人资金账户的行为及“消费”或使用犯罪所得的行为有成立洗钱罪的空间。上游犯罪本犯事后洗钱应依法认定为数罪，原则上应予并罚，例外场合成立想象竞合或牵连犯，根据从一重处断原则处理。
关键词 洗钱罪 自洗钱 复合法益论 事后不可罚行为 罪数
Abstract: Including the original offenders of specific predicate crimes as subjects of the crime of money laundering is a critical measure to align with the international trends in anti-money laundering and enhance the crackdown on such offences. The essence of money laundering lies in concealing or disguising the source and nature of proceeds from specific predicate crimes through financial channels, and such acts are not contradictory to the perpetrating acts of the crime of concealing or disguising criminal proceeds and their gains. Self-money laundering infringes upon new legal interests and is not an unpunishable post-crime act. Money laundering necessitates the perpetrator’s control over the proceeds generated by the predicate crime, which also marks the commencement of the money laundering act. Acts occurring during the commission of predicate crimes should not be regarded as the perpetrating act of the crime of money laundering. To avoid double jeopardy for the original offender’s subsequent acts, a negative determination should first be made based on the criteria for unpunishable post-crime acts; only then should it be assessed against the constitutive elements of the crime of money laundering to determine whether it constitutes the offence. The crime of money laundering may be established where the original offenders provide self-controlled financial accounts of others for personal use and consume or use criminal proceeds. The subsequent money laundering offences committed by the original offenders of predicate crimes should be legally recognized as plural crimes in accordance with law. Combined punishment for these plural crimes shall apply in principle, while in exceptional cases where the act constitutes imaginative joinder of offences or implicated offences, the principle of conviction for the more severe offense governs.