Research On The Optimization Of The Internal Control In Beijing Customs

China customs is the national import and export agency, shouldering the important responsibility for national secure economy. With the vigorous development of China’s foreign trade, customs’ business increase rapidly, the law enforcement risk is becoming more and more serious, also strict to the requirement of internal control.In2010, after the General Administration of Customs issued a file "The opinions of Further Strengthening and improving the construction of the internal control mechanism", the internal control construction of the customs office directly under the internal control construction has entered a rapid development period. After the Third meeting of the Party’s Eighteen, Power decentralization and deepen the reform of the custom requirements of internal control enter to comprehensive reform of the new period. Beijing customs as the capital one, the construction of internal control located in the forefront of the country, also facing the historic opportunity of integration in Jing-Jin-Ji regional customs clearance. The paper Introduces the development situation of internal control of domestic and foreign customs, selects Beijing customs as the research object,as the basis of the theory of COSO internal control with the government departments, introduces the customs internal control and the international advanced technology of Netherland as a mode, analysis the effectiveness of internal control system, in-depth study of the actual situation and internal control system of Beijing customs, find out the problems existing in the defects and operation mechanism in Beijing customs, puts forward some suggestions of perfecting Beijing customs internal control mechanism. In the most representative of the customs inspection link as an example,the node operation execution control functions, monitoring,evaluation function of three aspects of optimization design in detail. Through the optimization of the construction of the internal control system and the specific node to improve the internal control of Beijing customs, the experience is also available for reference to the national customs.