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Optimization Of Internal Control In The Field Of Customs Enforcement

Posted on:2017-05-31Degree:MasterType:Thesis
Country:ChinaCandidate:R TongFull Text:PDF
GTID:2336330515991475Subject:Accounting
Abstract/Summary:PDF Full Text Request
Customs Law Enforcement in the field of internal control is based on the enterprise internal control theory and method research of ensure customs in order to ensure the law granted the power standard exercise,prevention of risks in law enforcement and honest,target management etc.and the formulation of and by the majority of officers jointly implemented a series of has immune power to run the process control methods,measures and procedures.In recent years,with the party’s eighteen put forward:"sound power restriction and supervision system" put forward the goal and central comprehensively deepen reform strategy,the customs system resolutely implement the requirements of the central,carry out a comprehensive deepening the reform of the business,to further strengthen the customs internal control mechanism built to increase prevention law enforcement risk,independent risk and management risk.In this new situation,the customs of the various tasks,the law enforcement functions are facing new challenges,the law enforcement environment is more complex,the law enforcement risks become more and more.Although the Customs Law Enforcement in the field of internal control from 2003 began construction and has achieved good effect,but in the face of the new situation and new requirements of continuous development,customs law enforcement in the field of internal control construction still exist some problems.The Y customs as an example.It is pointed out that customs on-site law enforcement work of the following questions,awareness of internal control is not in place,the business review the lack of co-ordination and integration,the job to run local absence of internal control,balance mechanism is not sound phenomenon,the construction of information system and don’t be fooled customs business reform and development speed and so on,has carried on the thorough thinking and comprehensive analysis.In view of the whole problem of the internal control in the field of customs law enforcement,the corresponding countermeasures and suggestions are put forward by using the theory of internal control.The by studying the Customs Law Enforcement in the field of internal control optimization,truly "risk where,internal control to extend to where",so as to provide a strong guarantee for the customs supervision and service,to overall improve customs checks services provide a useful reference。...
Keywords/Search Tags:customs, law enforcement field, internal control, Optimization
PDF Full Text Request
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