Intermediary Organization And Customs Audit-based Control

In the 1970s, government malfunctions constantly occurred in the public management process among many governments in the world due to prevalent bureaucracy. The western administrative circle began to meditate and one of its important views they thought of is that government administration should "return to market". From the New Public Management Theory, the Holistic Government Theory, the standardized new "Governance" theory appeared in the 1990s are all exploring the issue of introducing social force into pubic service.China Customs audit-based control, like other public service departments in the world has gone through such a period. During the past over 20 years, it gradually shows its weary side, its contradiction between market and administration, its lack of administrative resources, and its low ability to enforce the laws, all of which have become obstacles for the development of China Customs audit-based control. In 2008, Inspectorate General of Customs raised a claim of "relying on the Intermediary Organization of Customs audit-based control" in the Customs audit-based control level and put it into pilot work.This article circulated on the Nanjing Customs entrusted Intermediary Organization to popularize its pilot work, from the beginning of 2011. First, it studies on the Intermediary Organization and Customs audit-based control, then it analyzes its interior motives, necessity, feasibility of Customs audit-based control’s entrustment on Intermediary Organizations, and it also explores its legal status and its legal responsibility. At the same time, it studies the situation we got from Nanjing pilot work of 2012, then it explores the interior contradictions existed in Intermediary Organization and Customs audit-based control. It comes up with some solutions and suggestions from the perspective of the Governance Theory. This article wants to give some beneficial advice to China Customs audit-based control’s entire entrustment on Intermediary organization as well as give some help to the introduction of social forces into public service.