Under Customs Supervision System Built

With the further acceleration of economic globalization, China's opening to the outside world as well as the degree of external dependence continues to expand. The volume of customs control is also growing. The contradiction between continual growth of business volume and slow growth of human resource as well as that between effective supervision and efficient operation results in the increase of both external and internal risk of Customs supervision. In order to effectively mitigate the above risks, Customs of both China and foreign countries have introduced the concept of risk management into the Customs supervision. It is the common task for Customs all over the world to set up a sound system of risk management, mitigate internal and external risks and maximize the maintenance of the country's economic and political security while offering fast and highly efficient Customs clearance service.In recent years, requirements for risk management have been made in the annual national Customs Directors' Conference. In 2006, the General Administration of Customs put forward the construction of a risk management mechanism aimed at a "Smart Customs with bright eyes and quick ears". In 2007, the party committee of the General Administration of Customs continued to build up a sound risk management mechanism to accelerate the construction of a "Smart Customs with bright eyes and quick ears". In 2008, the party committee of the General Administration of Customs required that customs modernization is accelerated based on a sound risk management mechanism. In 2009, in order to carry out the key instruction made on the national economic conference by General Secretary, Mr Hu Jintao, to improve Customs supervision and service, the General Administration of Customs put forward the overall requirement of building up an Integral Customs Supervision system, while the concept and meaning of the system were not discussed in detail. Regional Customs are required to explore vigorously in this respect.Learning from the risk management research and practice of Customs both home and abroad, we discuss the idea of building up a Integral Customs Supervision system in a Customs district, taking Shanghai Customs as an example. Considering the logical rigor and relevance, the paper is divided into six chapters. First one is introduction. The background and meaning of putting forward the research with a comprehension review of the current situation of risk management both home and abroad. In chapter 2, Customs risk evaluation is defined and discussed. The risks Customs supervision is faced with can be divided into 6 categories. In chapter 3, Customs risk management is discussed. The idea of Customs risk management is posed and the experience of overseas Customs risk management is studied. In chapter 4, the background, meaning and essence of the Integral Customs Supervision system is analyzed. In chapter 5, the difficulties the Integral Customs Supervision system is confronted with and necessity to break them are discussed by bringing forward the essentiality of Shanghai Customs deepening the construction of risk management. In chapter 6, the designation of the Integral Customs Supervision system in Shanghai is explored by introducing strategic map and balanced record theories. The general idea of the Integral Customs Supervision system is studied on the whole and in detail.