Researching Risk Oriented Processing Trade Enterprise Customs External Auditing

With the further acceleration of economic globalization,the continuous expansion of China’s opening to the outside world and the continuous improvement of external dependence,the business volume of the customs has also continued to increase.Customs external auditing plays an important role in the follow-up supervision of the customs.The contradiction between the continuous growth of business volume and the slow growth of human resources and the contradiction between effective supervision and efficient operation directly leads to the increase of external and internal risks of customs.In order to effectively mitigate the above risks,the customs at home and abroad have introduced the concept of risk management into the customs work.Based on the research of risk management theory at home and abroad,based on the practical experience of risk orientation,this paper discusses the application of risk orientation in the inspection of customs processing trade enterprises,taking GZ customs as an example.From the perspective of logical tightness and relevance,this paper is divided into six chapters:the first chapter of the introduction,the background and significance of the research,and the present situation of risk management at home and abroad is summarized.The second chapter defines the concept and theoretical basis,and defines the processing trade and Customs external auditing.The third chapter analyzes the necessity and feasibility of the inspection of risk-oriented processing trade enterprises,proposes the current situation and bottleneck faced by the Customs external auditing and processing trade,explains the necessity of implementing risk-oriented inspection,and explains the feasibility by the practice experience of the intermediary organizations participating in the Customs external auditing.The fourth chapter uses risk-oriented thinking to identify and evaluate the risks of the inspection of the processing trade enterprises in the customs,from the processing trade enterprises themselves to identify and evaluate the risks of major misstatements,and from the Customs external auditing work to identify and evaluate the risks of the inspection.Chapter Five deals with the inspection risk of the customs processing trade enterprises and designs the inspection procedure with risk orientation.The sixth chapter takes the case of the inspection carried out by the GZ Customs to the A enterprise as an example to illustrate the effectiveness of the risk-based inspection work.