The Research On The Construction Of Financial Professional Ethics In Customs Duties And Fees After The Entry Of WTO

In 2001, after the entry of WTO, China Customs is shouldering more significant mission in its safeguarding.The twelve working guideline set by China Customs of "exercising law-based administration, safeguarding the national gateway, serving national economic interests and promoting social development" means that it has given the right answer to the question on how to develop itself in the 21st century.The Customs of the People's Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory. It shall, in accordance with Customs Law and other related laws and administrative regulations, exercise control over the means of transport, goods, travellers' luggage, postal items and other articles entering or leaving the territory, collect Customs duties and other taxes and fees, prevent and combat smuggling, compile Customs statistics and handle other Customs operations.Financial professional ethics in Customs duties and fees refers to the rules and criterions that customs duties-and-fees accountants should be followed during the process of duties and fees collection, and embodies its own occupation characteristics. And it should be mutually adaptive of moral concept, sentiment and quality.This thesis aims at the construction of financial professional ethics in Customs duties and fees, especially doing the research systematically on the variety of contents and characteristics after the entry of WTO. By studying the concepts of ethics, professional ethics, accounting professional ethics, customs professional ethics, it has got the meaning of financial professional ethics in Customs duties and fees and thereafter expatiates on its functions, present situations and problems. On the basis of analyzing the present problems, it gives a brief introduction on the successful experience in constructing professional ethics of domestic and foreign customs. At last, it gives the viewpoints about how to practice on the construction of financial professional ethics in Customs duties and fees.At present, it is hardly seen the thesis on the construction of financial professional ethics in Customs duties and fees at home and abroad. Hopefully, it can provide some reference in this field and make contribution to the development of China customs.