Risk Management Mechanism Of China Customs And Customs Inspectors

The paper starts with the analysis of the risk management applied in China Customs and the conduct of post auditing. The post-auditing procedure has achieved great performance. Although Risk management was introduced into China Customs not long ago and is still not so efficient, it plays an important role in post-auditing. And emphasizing on the guiding role of the risk analysis in post-auditing, the author describes how the risk management can be combined with auditing in Customs practice and how the auditing feeds back to risk management. In the end the paper illustrates a case of auditing, vividly showing how Customs analyzes the basic materials to find the key issues so as to improve the efficiency of auditing. The opinions given by the author are the predication of the possible trend and development of post auditing in China Customs to meet the changes and challenges of international trade. Therefore, the author concludes with the suggestion of enhancing the cooperation among the related parties to improve the efficiency of customs. Based on other countries experiences, the author suggests that China Customs should emphasize on the risk analysis procedure, and conduct it prior to the arrival of goods and containers.