Research On Customs Enterprise Credit Evaluation System Based On Risk Management

In the 21st century, Chinese international trade volume of business increases, so that task of customs supervision is more and more important, but the speed of increase of customs available resources are far behind the rate of increase in volume of trade .The custom risk of external law and internal law is bigger and bigger so that balance strict enforcement and efficient customs clearance and reduce the risk of the Customs Department is most pressing problems.To solve this problem, the Department absorption the idea of risk management. With the customs risk management ideas to be absorbed, the Department of risk management techniques and methods of application of risk management in China Customs has made some achievements, but also exposed some problems. The original model of category management has long been not appropriated.To reduce pressure of the customs, as early as 2008, Customs issued Customs Classified Management of Enterprises, the regulatory focus from goods transferred to the enterprise, focus on monitoring high-risk enterprise, Given to low-risk enterprise to facilitate customs clearance.This paper researches foreign and our customs risk management customs Classified Management of Enterprises and the evaluation of corporate integrity.Based on the object of the customs control from the goods transferred to the policy, it analysis the relationship of business credit evaluation and customs risk management,said customs enterprise credit evaluation is the basis of risk management, noting that the integrity of customs risk management is the ultimate goal of the evaluation.In this paper, "China Customs Classified Management of Enterprises"as the legal basis, for the analysis advantages and problems of the Customs Classified Management of Enterprises, trying to build businesses integrity evaluation system based on customs risk management. In view of enterprise credit evaluation system of customs is still in the preliminary stages of the study, the improvement of evaluation system there is a lot of work to do.