洗錢行為對於國家及經濟環境的衝擊與影響甚鉅，打擊清洗黑錢財務行動特別組織(FATF)、金融集團聯合論壇(Joint Forum)均提出國際金融洗錢防制準則，本篇論文乃以文獻分析，參酌國際金融洗錢防制準則，及美、英、日、中等國洗錢防制措施、歸納及比較，發現我國在實施防制洗錢運作實務過程中，仍側重銀行業；保險業遭遇的洗錢衝擊雖較其它金融行業小，但是保險產品和保險交易行為的特性，仍可為洗錢者利用之平台；尤其保險中介人未納入洗錢防制體系中，將造成防制工作一大缺漏。建議修正相關法令規定，增列並明確保險中介人洗錢防制的責任；主管機關提供詳細指引內容、可疑交易識別指標、保險洗錢相關案例等，以供保險人及保險中介人遵循；落實保險洗錢防制教育訓練及完善回饋制度，以強化執法單位與金融機構之協調合作關係。 Money laundering behavior makes a significant impact on national image and soundness of economic environment. To prevent this misdeed, the Financial Action Task Force on Money Laundering (FATF) and The Joint Forum on Financial Conglomerates (Joint Forum) have proposed its principles of anti-money laundering. Document research method was adopted by this study to analysis anti-money practices of US, UK, Japan, China, and Taiwan. The result indicates that Taiwan government tends to more focus on banking industry than other industries about preventing money laundering. Despite the impact of money laundering on insurers is relative small, however, the characteristics of insurance product and transaction are still might be used to launder money. Another weak point is that insurance intermediaries have not been included into the system, which is a major flaw of preventing money laundering. According to the analysis of this study, our suggestions are as follows： 1.Regulations and laws are required to amend to clear mandate the responsibilities of insurance intermediaries. 2.The supervisory authority provides detailed directions regarding suspicious indicators, real case studies to guide insurers and intermediaries to build anti-money laundering systems. 3.To enhance the cooperation between supervisory and financial institutions, educations and feedback system are required to consistently carry out.