基层海关内控机制建设研究

【作者】 李晓松；

【导师】 竺乾威；

【作者基本信息】 复旦大学 ， MPA， 2011， 硕士

【摘要】 中国海关作为国家进出关境的监督管理机关,担负着保卫国家经济安全和维护国家进出口贸易秩序的重要职责。近年来,随着我国对外贸易的蓬勃发展、海关业务量逐年增加、执法风险和廉政风险随之加大。基层海关作为海关执法的最前沿,防范执法风险和廉政风险的任务更加重大。内控机制建设在基层海关防范“两个风险”的过程中发挥着重要作用,因此基层海关内控机制建设问题研究具有重要的现实意义,本文选择了作者所熟悉的沈阳海关现场业务处作为研究个案,进行了深入的探讨和分析。首先,在梳理国内外内控机制建设理论的基础上,作者分析了基层海关内控机制建设的内涵和实践进程；其次,作者以沈阳海关现场业务处为例对基层海关内控机制建设进行了个案分析；最后,作者提出推进基层海关内控机制建设的对策。更多还原

【Abstract】 China customs as a department to supervise the export-import frontier, undertake an important role on the economic security and the trade order.In recent years, with the vigorous development of China’s foreign trade and the increase of portfolio, there will be more risks in law enforcement and honest.Grassroots customs are at the forefront of law enforcement which place more responsibilities on the customs to prevent law enforcement and honest risks. Internal control mechanism plays an important role in the process of taking precautions against the two risks, so the research into the construction of grassroots customs has realistic meaning. This article chooses the Service Department in Shenyang Customs which the author is familiar with as an example. The author makes a thorough discussion and analyze in this article.Firstly, the author analyses the construction and practice process of grassroots customs on the basis of the theory about internal control mechanisms both at home and abroad.Secondly, the author makes a thorough analysis on the construction of internal control of grassroots customs with the working experiences in the Service Department in Shenyang Customs.Finally, the author puts forward the countermeasures of the construction of internal control mechanism in Shenyang Customs.更多还原