洗钱已经成为国民经济的毒瘤,反洗钱活动作为一项系统工程,已经引起了各个部门的关注,但缺乏一个有效的协调机制将各个部门有效的连接起来,尚缺乏一个统一的信息收集甄别机构。该文从洗钱与反洗钱的现状和反洗钱会计的必要性着手,具体分析反洗钱会计信息的使用者,需要什么样的会计信息,以及如何提供反洗钱会计信息三个方面,阐述了我国反洗钱会计目标的定位。 Money laundering has become a malignant tumor of the national economy. As a systematic project, anti-money laundering has drawn the attention of various departments. However, an effective coordination mechanism is not enough to effectively link various departments and a unified information collection and screening institution is lacking. This article starts with the status of money laundering and anti-money laundering and the necessity of anti-money laundering accounting. It analyzes three aspects of the users of the anti-money laundering accounting information, what kind of accounting information is needed, and how to provide the anti-money laundering accounting information. Laundering accounting target position.