Research On Closed-loop Fixed Assets Management Of T Customs

The 19th CPC National Congress required to make new ground in pursuing opening up on all fronts and turn China into a trader of quality,which created new and higher demands for the work of China Customs in the new era.As a national boarder agency supervising inbound and outbound activities,China Custom is at the frontier of constructing The Belt and Road Initiative,as well as promoting trade liberalization and facilitation.At present,in addition of the traditional functions,such as revenue collection,supervision,statistics compilation and fighting smuggling,untraditional functions of customs also develop constantly,including intellectual property rights protection,ecological control,trade remedy and border protection.As a result,contraction of the rapid growth of China Customs' workload and the insufficient human resources is emerging.Much remains to be done in the comprehensively continuing reform and modernization of customs.The leading Party group of General Administration of China Customs proposed,"logistic and support shall be provided to the expanded customs operations".In 2009,the Department of Logistic and Support was established.It is specifically in charge of equipment support,strengthening the fixed assets management function.Logistic and support of customs has made great progress in recent years,which provides guarantee for China Customs to reform its services and exercise its functions according to the law.However,we are soberly aware some acute problems in logistic and support await solutions.The main ones are as follows.The Department of Logistic and Support does not coordinate well with sectors of demand,departments of finance and purchase,and the workflow isn't smoothly.Equipment allocation and fixed assets distribution are out of sync because of information asymmetry.Equipment and other fixed assets are not fully used.An evaluation and feedback mechanism for equipment distribution,usage,scrappage and efficiency has not been completely developed.In short,a reasonable,efficient and normative closed-loop assets management system has not formed,and the management of customs' fixed assets is not systematic or holistic.Facing the opportunities and challenges brought by deepening reform and restructuring,especially financial restructuring,efficient management and use efficiency is of vital importance to develop customs' various services.This poses new challenges and opportunities to the Department of Logistic and Support,which is responsible for the guarantee of customs'equipment and facilities.It also sets a higher demand on the management system and methods of customs'fixed assets.This paper studies the closed-loop management of fixed assets in T Customs,drawing on process optimization and performance management theory,proposed the countermeasures and safeguard measures for the closed-loop management of fixed assets in T Customs,Hope this paper can provide reference for domestic customs,even administrative institutions to improve their fixed assets management and achieve closed-loop fixed assets management.