“地下钱庄是一类以盈利为目的,未经国家有关主管部门批准,秘密从事非法金融活动和洗钱等活动的机构或组织”(国务院《非法金融机构和非法金融业务活动取缔办法》)。根据地下钱庄的经营形态可将其分为两种:外币型地下钱庄,以非法买卖外汇、跨境汇兑为主要业务。目前主要分布在广东、福建、上海、山东等沿海地区,对我国国际收支、金融 “Underground banks are a type of institutions or organizations that profit for the purpose, without the approval of the relevant state authorities, secretly engaged in illegal financial activities and money laundering ” (State Department “illegal financial institutions and illegal financial business activities to ban”) . According to the underground banks can be divided into two types of business: foreign currency underground banks to illicit trade in foreign exchange, cross-border exchange as the main business. At present, mainly in Guangdong, Fujian, Shanghai, Shandong and other coastal areas, China’s balance of payments, the financial