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Research On The Customs Inspection Based On Risk Management

Posted on:2017-12-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y H ChenFull Text:PDF
GTID:2359330515991481Subject:Accounting
Abstract/Summary:PDF Full Text Request
With China's reform and opening up gradually,the import and export economy is strong growth momentum,the enterprise has become more and more important to the customs clearance speed and convenient customs clearance.How to carry out audit work more effectively,improve the quality of supervision,and the development of customs.To realize the organic combination of customs supervision and efficient service is more and more important in the concept of customs supervision,the management mode must be changed from the simple "goods to the unit" to "the combination of the enterprises and the goods".The direct result of this transformation is the inevitable requirement to improve the efficiency and effectiveness of the customs inspection.In view of the advanced management system of the western countries,the inspection system of our country has developed rapidly and has formed its own audit management mode,which is a way of external audit.Enterprise audit disposal is a kind of common risk management tool,from the perspective of risk control,is an ex post control means.It is different from the pre control method to reduce the risk of loss,the risk control is to restore the actual occurrence of the loss.Based on the necessity of risk management,this paper analyzes the necessity of the customs inspection,and explores the importance of risk management,which is conducive to the improvement of the law,and to create a good environment for the supervision of the customs,and to create a good environment for the supervision of the customs.
Keywords/Search Tags:Customs audit, risk management, research
PDF Full Text Request
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