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Research On The Anti-smuggling Performance Evaluation Of Customs

Posted on:2018-10-21Degree:MasterType:Thesis
Country:ChinaCandidate:S J LiFull Text:PDF
GTID:2359330542967705Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance refers to the input-output ration of an organization in a certain period.In recent years,government performance has been gradually into the system,and the performance evaluation is an important breach of government's reform.The government departments have its own characteristics,such as the nature of politics,publicity,complexity,etc,which turns to be a subject worthy of further study.As a vertical management system of the units directly under the central government,the customs has four functions:supervision,anti-smuggling,customs duties and statistics.There are totally 41 regional Customs offices and 562 of the subordinate customs directly under the customs institutions.How to accurately compare the customs of the business results in the function of management of customs system has been focused on more and more in recent years.In order to combining the reality of customs operations,to playing the role in the discovery,investigation and anti-smuggling of the customs and subordinate customs,to improving the level of ability in investigation and combat smuggling,it is every necessary to establish the customs anti-smuggling performance evaluation mechanism.The imperfection of the current performance evaluation system of the customs is not perfect.Evaluation index which has been set up are not comprehensive.Actual factors relatively limit the result of performance factors to be one-sided.Sometimes,the performance data deviates from the actual business situation,which can't reflect the actual anti-smuggling situation.Take the performance evaluation of ??customs for example,the results of the performance evaluation are published each quarter,according to the current grouping comparison calculated by the performance evaluation,the different result occurs between the performance data and the actual situation.According to the experience of the UK customs,American customs and GER customs,etc.The author research on the performance evaluation system of ??customs in this paper,especially those Problems in practical application,the analysis reasons and countermeasures and suggestions,thus unceasingly enhance the level of customs authority's performance management.
Keywords/Search Tags:performance evaluation, customs, anti-smuggling
PDF Full Text Request
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