Research On HT Customs Internal Control System Based On COSO Theory

With the deepening of Double circulation,the import and export trade volume of our country is increasing rapidly,and the importance of the Customs Department and the overall workload are increasing significantly.In recent years,our country has carried on the reform of National Organization,the Customs and the entry-exit inspection and Quarantine Bureau merge to become the new customs,the new customs system enforces the law,performs the duty also to face many new risks and the challenge.In the face of these problems,it is an important task to strengthen the research on the construction of the internal control mechanism of the customs.Taking the HT customs as an example,this thesis first describes the COSO internal control theory and the concept of internal control system,and then analyzes the internal control system of the HT customs from the technical point of view,this thesis analyzes on the problems and causes existing in its internal control system,and conducts a thorough study on the root of these problems,based on summing up the excellent practices and successful experiences at home and abroad,at the end of the thesis,we give some suggestions to optimize the control environment,perfect the risk analysis of business,improve the information and communication.This thesis tries to combine the basic concept of COSO internal control with the reality of customs internal control management,and consummates it on the basis of its framework,the optimized suggestions are expected to provide the method suggestions and Theoretical Research Foundation for improving the internal control work in the areas with similar human and social environment and similar economic development level.