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Research On Customs Inspection From The Perspective Of Risk Management

Posted on:2020-08-29Degree:MasterType:Thesis
Country:ChinaCandidate:D Y HuFull Text:PDF
GTID:2439330602463566Subject:Accounting
Abstract/Summary:
At present,our country has been full implementation of the customs inspection system and auditing system has played an important role,not only guarantee the authenticity,validity and legitimacy of the import and export activities,regulating the behavior of the import and export companies,maintain the normal order of import and export,extends the space scope of customs supervision,also made contributions to national tax;At the same time,also to ease the customs administration of the contradiction between high standards and management resources,showing error correction,disciplinary,specifications,guidelines,and other functions,to display the function of customs inspection for the checks,maintaining the order of import and export,to create a fair competition for the enterprise business environment and help"area" construction in our country,boost the domestic economy healthy and stable development.However,we should realize that the application of risk management means in the audit work is not enough,which restricts the development of the customs inspection system business to some extent.This paper from the paper selected topic background and significance,this paper summarizes the research situation and research status of both at home and abroad,and introduced the thesis research methods and structure,and in HZ customs,for example,through the detailed introduction of HZ customs risk management perspective,present situation and problems of the customs inspection,combined with the practical work of the audit case,using the theory of risk management,analyzes the causes of problems,and put forward the perfect HZ customs inspection work in view of the problems in the use of risk management countermeasures and Suggestions,one is the optimization of risk data collection,expanding channels of data acquisition,implementation audit data electronically and stylized;Second,optimize the design of risk information system,improve the risk prevention and control information platform,intelligent screening of risks;Third,improve the risk information monitoring mechanism,upgrade the operation platform and equipment,establish an efficient inspection and monitoring system;Fourth,improve the risk management system,establish a standardized and accurate risk analysis and evaluation mechanism,and coordinate the centralized risk management mechanism;Fifth,build a professional inspection team,reasonably allocate inspection resources and optimize performance assessment indicators.In recent years,HZ customs has fully implemented the major decisions of the CPC central committee and the state council,strictly implemented the work deployment of the general administration of customs,and deeply understood the importance of strengthening risk management in customs inspection.It is particularly important to do well the customs inspection based on the risk management theory.
Keywords/Search Tags:The customs inspection, Risk management, countermeasures
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