Research On Internal Control Problems And Countermeasures Of Basic Customs

With the reform and opening and the development of Chinnese foreign economic relations and trade,customs as inbound and outbound means of supervision and management organizations have gradually to be the concern of the society.Xiamen yuanhua smuggling case in 1998,2010,the general administration of customs of the official reply to the ministry of commerce,let the customs to the focus of public opinion.As a tax rights,administrative law enforcement and criminal law enforcement organs of state administrative power,the customs enforcement risk,integrity,risk and risk management is more and more big.Power to tightly in the cage in the system,how to use the perfect internal control system to supervise the power of the customs,the three major risk prevention and control of,is a phase current and the customs of China urgently needs to solve.Based on the theory of internal control,according to the theory of the COSO internal control framework as the core,from the culture construction of internal control environment,internal control evaluation system,the communication and information construction,the law enforcement field and the law enforcement field control activities and in-depth analysis of the internal supervision mechanism five aspects the customs of the internal control mechanism construction.This article uses comparative analysis and historical analysis as the main research method.At a practical level,through the introduction to the modern history of the customs control,introduces the internal control management mechanism of the customs.Analysis of the has become the most efficient administrative body at the time,through to the modern Chinese customs comparison of the construction of the internal control mechanism,for the current customs internal control construction provides a good reference value.At the theoretical level,through the comparison and analysis of the development of internal control theory at home and abroad,to provide theoretical support for the customs control.In practical level,the customs is a pair of contradiction,with the enterprise service enterprises and enterprises.Different from the enterprise internal control,and the customs as an administrative organ has its particularity,the internal control problems and countermeasures are also different.This paper draws on the Dutch customs foreign administrative organization internal control theory,especially the advanced internal control mode,compared the Chinese customs internal control system construction and development situation in modern times,with the construction of internal control of customs as the research object,on the internal control cases S customs discretion as the focus,deeply analyzes the customs of the actual problems existing in the internal control at the grass-roots level,analyze the problem causes,and puts forward some effective Suggestions to perfect the grass-roots customs internal control mechanism and optimization measures.The risk management of the customs discretion in the hot spot of social disputes in recent years also gives an operable internal control suggestion.