Research On Service Outsourcing In Customs Project Cost Audit

With the deepening of China's reform and opening up,especially since joining to the WTO,it has become an important component of our government political reform and function transformation on how to establish and develop service oriented government,provide more high quality public services.In order to pursue high efficiency and low cost,the society strength introduction has become an inevitable choice and common needs of social development and political government in the provision of public services.Once the government's purchase project of services had organization guarantee,was well designed and implemented,and its effect will be good.Service outsourcing is a mode of government purchase,and it has developed for years in foreign countries,but it has been developed rapidly in China in recent years.So,service outsourcing has to be used increasingly in field of government management.The Customs of the People's Republic of China is a state organ responsible for the control over inbound and outbound activities through the Customs territory,and it has also made some attempts and explorations on service outsourcing.In this paper,we take an example,which Customs delegated consulting firm of project cost to audit the project,to study the necessity and effectiveness of introducing intermediary to participate in audit of customs' project cost,to find issues and risks in the actual operation processing,to put forward constructive comments or suggestions to the development and improvement in customs service outsourcing of project cost auditing.This paper consists of 6 chapters:Chapter ?:This part introduces the research background and significance of Customs delegated consulting firm of project cost to audit projects,the research status of the domestic and international.It also includes the research thought,research approach and innovative points.Chapter ?:This part overview the project cost audit outsourcing theory,define some concepts,sort the theory development process and the main methods of project cost auditing,analyze the motivation and classification of service outsourcing.Chapter ?:This part drawing on experience from the feasibility of the government's public service outsourcing,ease customs project cost auditing lack of professionals,helping improve audit quality,reduce audit risk several dimensions,analysis customs project cost audit outsourcing.Chapter ?:This part analysis the risks of Customs project cost audit outsourcing from the two aspects,agencies and customs administration.Chapter V:To discuss how to improve and enhanced the work of service outsourcing in Customs project cost audit.Chapter ?:Some real-life case study on using service outsourcing of Customs project cost audit.