| The theory of “good governance”,as a leading concept in the current Management discipline,is practically significant for the government management under the process of economic globalization,political democratization and cultural diversity.The Third Plenary Session of the 18 th CPC Central Committee,required our government to turn its prior “management” into “governance”(such as national governance,government governance,social governance,governance of ecological civilization,etc.)in order to realize the new leap,which is from managing a nation to governing a nation.Finally,this will lead to realize the modernization of both national governance system and ability.It is for the first time using as a political term in the Central document and reveal its significance.Based on the factors and connotation of good governance,this paper analyses the characteristics of the customs e xternal auditing business,dialectically sums up unfit problems,which leads to the necessity and advantage for the customs to check and reform its external auditing business.O n this basis,this paper also proposes a series of measures and suggestions of the customs external auditing business reform,and strives to achieve the combination of normative and empirical analysis,theoretical research and practice of combination.First of all,this paper explicates the theory of good governance as the elements o f and evaluation index.Then this paper puts forward to the requirements for the customs management under the theory of good governance from the perspective of the requirements,and through the methods of questionnaires to summarize inspection business problems: such as system,mechanism,legal issues and risk.By the illustration of Huangpu Costoms’ s external auditing work,this paper will introd uce the social intermediary organizations to participate in inspection,routine auditing and check verification,and focus on the existing problems.This paper will also proposed a view of abrogating the routine auditing which is proposed for the first time in the national customs auditing system.At the end,this paper brings about the advices of customs external auditing business reform: idea renewal,system construction,law construction,mechanism construction and many other ways. |
