Research On The Problems And Countermeasures Of The Double Random Mechanism In The Customs External Auditing

With the development of Internet commerce and trade globalization in our country,the rapid rise of various emerging technologies such as cross-border e-commerce and payment platform has set new demands on the modernization of the customs administration mechanism and governance capacity.Customs inspection,as an important component of the follow-up supervision of the customs,can not regulate the import and export value but can regulate the transaction cost of the import and export enterprises so as to improve the operating results of the enterprises and enhance their comprehensive competitiveness and effective service.In the social and economic development.However,the current customs inspection business is subject to such factors as the auditing business reform,human resources,technology and equipment,and the degree of informationization that limited coverage of the enterprises can not effectively control the industry and systemic risks.At the same time,Customs inspection as a relatively independent fieldwork of law enforcement,lack of a certain mechanism of supervision and restraint,the situation is more complicated and harsh clean,easy to breed power rent-seeking.The dual random inspection mechanism provides a better way to solve the above problems in customs inspection.The "double random" since the customs inspection departments "three in one" and "picked up" separation of implementation,make full use of modern information technology and big data computing results,through the computer system to automatically select the inspection object and inspection personnel,to avoid customs inspection of multiple administrative counterpart,is the reform and innovation of the follow-up supervision the way,in order to realize the maximization of minimizing the cost of law enforcement and law enforcement efficiency,fairness and science of follow-up supervision of the customs.The implementation of double random inspection is still in its infancy.The application of double stochastic system in customs inspection is facing many practical problems due to the fact that the concept of inspection governance has not been changed in time,regulations and regulations are not perfect and institutional reform is lagging behind.This paper aims to combine the follow-up supervision of Customs reform situation and challenge,summarize the experience and practice of double random mechanism of the customs inspection link use,comprehensive analysis and assessment of the application of double random mechanism in the customs inspection,summed up the contradiction between current double random selection mechanism and the status quo of the customs inspection.Through task management and organization construction inspection process and improve the mechanism of double random selection rules of inspection mode of double random mechanism etc.on the application of double random mechanism in the customs inspection link to propose targeted,operational and innovative ideas,so as to promote the rise of the customs and provided follow-up supervision to promote efficiency effect.