Research On Active Disclosure System In Customs Inspection Based On Cost-benefit Analysis

Since the reform and opening up,especially since China joined into the WTO,its import and export trade has developed rapidly.As far as enterprises are concerned,under the overall pattern of the construction of China's national credit system,it is an inevitable choice to choose good faith and law-abiding management.As far as customs is concerned,it is necessary not only to provide enterprises with a convenient and efficient mode of customs clearance to meet the needs of economic development,but also to maintain an orderly and safe status of import and export trade,so as to avoid falling into disorder.In this process,supervision resources,human resources and administrative resources of China customs are difficult to keep up with the growth rate of the administrative counterpart.As the times require,"active disclosure system" emerged,to save administrative costs,enhance the efficiency of supervision,improve the self-awareness of enterprise law-abiding,and promote the establishment of national credit system.As a new auditing mode,"active Disclosure system" is rarely studied by domestic and foreign scholars,especially from the view of economics to evaluate its significance to customs inspection system.Moreover,there are no suggestions for improving this system.This paper consists of five chapters.In the first chapter,the writer will sort out,analysis,induction,reference domestic and foreign literature and documents on the cost-benefit analysis of theoretical research and on the active disclosure system of listed enterprises.The second chapter briefly describes the concepts of cost and benefit,theoretic basis and analysis method.In the third chapter,based on asymmetric information theory,the writer defines the cost and benefit of active disclosure,and establishes a mathematical model of cost-benefit analysis.In the fourth chapter,according to the sample data in recent two years of a District Customs,and with the expert survey questionnaire and quartile division,the writer quantifies the closely linked cost and benefit in a unified way,and analyze the significance of active disclosure system to customs,enterprise and society,so as to determine the significant effectiveness of the active disclosure system with the method of cost-benefit analysis,which has been proved to be effective in practice.And finally,the last chapter introduce some reasonable suggestions will be put forward on the problems existing in the implementation of the active disclosure system in the customs inspection system,and some measures to solve the problems.There is little research on the combination of cost-benefit analysis and active disclosure system,but it is mature to use cost-benefit analysis to study a certain policy in other fields.The combination of these two methods can make up for the gap in this study field.