Research On The Problems And Optimize The Internal Control Nanning Customs

China Customs throughout the country and out of the supervision and management of department, responsible for safeguarding national economic security and maintain the important responsibility of the country of import and export trade order. In recent years, with the rapid development of China’s foreign trade, the customs business volume increased year by year, law enforcement, management and risk increase. China Customs relying on its own advantage, continuous learning and innovation, and gradually formed a system of theories of the internal control of Customs preliminary and put into practice. By2010, the General Administration of Customs party made a major decision deployment to strengthen and perfect the internal control construction of the Customs Law, has the plan, in the national customs range according to step by step to carry out normative and internal control construction work, guidance and strong now, play an important role in the construction of internal control to prevent "process has three major risk" in the the customs units. Nanning customs has three major characteristics of the coastal and border areas, along the river, points, lines, all business, range is wide, the customs in China within the scope of certain representative, therefore, the author has important practical significance to research the problem of the construction of internal control mechanism Nanning customs. Based on the analysis of domestic and foreign internal control mechanism theory, by using the model and experience of internal control of Holland customs, in-depth analysis of the construction of the internal control mechanism of the Nanning customs familiar situation, design defects and defect search node operation internal control Nanning customs, put forward to optimize and improve the internal control system in Nanning customs.