Research On Internal Control Mechanism From The Perspective Of Customs Administrative Responsibilities

Customs is spent in supervision and management organizations, located in the forefront of law enforcement not only shoulder the "administration according to law, guard a pass for the country" and "service economy, and promote development" of the "dual mandate", is still in the opening to the outside world the development situation of the new requirements and customs management resources are relatively limited "dilemma", effectively resolve and prevent law enforcement, management, and integrity, "the three major risk", is the long-term task and the eternal theme of the customs work, to better perform noble duties given by the national important premise.Customs internal control as an important political considerations and system arrangement, to optimize the customs management, the effective prevention and control of the "three big risk", make sure that the customs right rite, and thus realize the customs good governance and good governance is of great significance.Based on this understanding, the customs from the end of last century the perfect internal control mechanism construction as an important part of the customs administration, larger positive exploration in the theory discussion and the practical level, but from the present situation, there are still a prominent problem.In the face of "dual mandate" and "dilemma", the customs must be combed internal control mechanism construction, in a broader perspective, higher positioning to carry out the top of the internal control mechanism construction design.Responsible administration is the basic idea of modern democratic politics, is now the world universal goal, also should be a customs value standard.This paper tries to introduce administrative responsibility customs view of the construction of the internal control mechanism, from the research and practice of internal control, internal control and internal control mechanism, a brief and administrative duty, principal-agent, process control, such as theory, systematically summarized review of the development of internal control construction in recent years, the customs and outstanding problems, and on this basis, combining administrative requirement for power operation supervision responsibility, summarizes its enlightenment on the four aspects of improving the customs internal control mechanism, which has been clear about the responsibility administration under customs orientation and framework of the construction of the internal control mechanism, and the functions of system, executive control, monitoring, supervision, assessment, team construction and so on aspects to perfect the customs measures of the construction of the internal control mechanism.