A Research On H Customs Internal Control Mechanism

The main functions of the China Customs are revenue collection,combating smuggling,customs control and foreign statistics compilation.However,China Customs also undertakes new functions such as anti-terrorism,anti-explosion,drug control,preventing and controlling tax risks.It takes an important responsibility of guarding the economic gate for the country and controlling security risks with the deepening of reform and opening up.At the same time,with the constant development of the domestic economy and import and export trade,our society and enterprises are asking more strict demands to China Customs.China Customs law enforcement environment becomes more complex.It becomes essential to strength the restriction and supervision to power.It is necessary to promote the construction of the China Customs internal control mechanism in order to prevent the risk of law enforcement,manage risks and reduce the risk of corruption.H Customs is located in Inner Mongolia Autonomous Region.It is an important part of the "the Belt and Road" land channel.It also plays an important role in the construction of the economic corridor among Russia,Mongolia and China.China Customs internal control system is based on the COSO theory.Taking H Customs internal control system as the cut-in spot,this thesis learn from the COSO internal control framework and practical experience of Dutch Customs internal control management and China Customs integration reform.This thesis takes H Customs as example to pointed out the shortcomings such as lack of scientific and reasonable administration and effective internal control system,evaluation of internal control.Besides,internal control system is not functioned properly in subordinate.The causes of these problems have conducted in-depth analysis.At the end of this thesis,it also provides some suggestions on how to improve internal control system for China Customs such as optimizing internal control framework,promoting the policy of the General Administration of Customs to take root in H Customs,joining the trend of China Customs integration reform,strengthening human resource management,enhancing supervision and implementation of internal control policies.