Optimization Research On Internal Control System Of Customs Under The Background Of Customs Inspection Integration

The concept of internal control originates from the concept of enterprise management.It is an important means for enterprises or organizations to improve and perfect business administration,hedge against riskiness and reach commercial goals.In the 1990 s,the Customs began to introduce the concept of internal control.In2010,it began to establish and continuously develop and improve the internal control system.Customs Internal Control system plays an important role both in management activities and institutional construction.It has profound and far-reaching meaning to enhance the control of administrative power,improve the ability to guard against risks,promote Customs performing duties scientifically,efficiently and impartially.In2018,The State Council carried out institutional reform,the responsibilities and staff of Entry-Exit Inspection and Quarantine Bureau were incorporated into the the General Administration of Customs.The Customs entered a new development stage of "Customs inspection integration".After the integration,the functions of the Customs are more extensive,the team is stronger,and the task is more arduous.It puts forward new requirements for the Customs to fully and efficiently perform the duties of national supervision and resolutely maintain national security.Under this background,the research on the optimization of the internal control system of the Customs has more important theoretical value and practical significance.This thesis takes the Internal Control system of T Customs as object of study,sums up the latest research achievements of the Internal Control theory at home and abroad.In accordance with the conception of the COSO Internal Control-Integrated Framework,this paper analyzes the current situation of T Customs internal control system by comprehensively using public management research methods such as case study,literature research and questionnaire survey.Put forward targeted optimization suggestions in order to provide reference for the improvement of the level of Customs internal control.