【作者】 耿长军；

【导师】 金太军；

【作者基本信息】 苏州大学 ， 公共管理（专业学位）， 2013， 硕士

【摘要】 随着我国对外贸易的不断发展，海关面临着“严密监管与高效运作”、“业务量大与管理资源不足”两对主要矛盾，特别是在海关特殊监管区域，由于该区域政策最优，企业在享受政策最优的前提下，更希望通关效率更高，从而造成两对矛盾更加突出。寻求执法和通关效率的平衡成为海关现代化战略追求的目标，而要实现这个目标，就必须将风险管理理念引入海关特殊监管区域管理实践中。我国海关自1994年开始研究现代海关制度至今，风险管理已被确立为《现代海关制度第二步发展战略规划》的中心环节，我国海关在推广应用风险管理机制等方面取得了一定的成果，但风险管理研究和实践还仅处于起步阶段，与发达国家相比还有很大差距，特别是海关特殊监管区域风险管理研究，还基本是空白状态。为更好的服务地方经济发展，特别是发展好特殊监管区域，引入风险管理理念是很有意义的。本课题以风险管理理论为基础，依托海关特殊监管区域发展模式分析及海关风险分析为框架，采用文献研究及实证分析等方法，阐述海关特殊监管区域风险管理现状，并进行风险原因分析，并针对风险提出了解决对策。通过分析研究，确立了特殊监管区域风险管理理念，即在深入了解区域通关风险特征的同时，对物流监管进行科学分类，通过全过程、全方位、多层次、宽领域的动态管理和控制，努力实现高效运作和有效监管；通过风险信息、物流信息与相关业务信息的有机融合，对物流实施全过程的监控；通过物流监控“前”、“中”、“后”的有机融合，进一步加强货物的实际监管。更多还原

【Abstract】 With the continuous development of China’s foreign trade, our customs is facedwith two pairs of major contradictions: strict supervision vs. effective operation, andlarge volume of business vs. a lack of management resources. The contradictionsreflect most sharply in those areas which are under special customs supervision.Enterprises belonging to those areas enjoy the optimal policy, so they hope they canalso enjoy higher efficiency in customs clearance. In the light of these situations, toseek the balance of law enforcement and customs clearance efficiency has become thestrategic objective of the customs modernization. At the same time, in order to realizethis objective, risk management concept should be introduced to the customsmanagement practices in those special supervision areas. China’s customs has begunresearching the modern customs system since1994, but until now, the riskmanagement has really been established as the central part of the second step of thestrategic planning of the modern customs system’s development. though China’scustoms has obtained certain achievements in the popularization and application of therisk management system, risk management research and practice is only in itsbeginning stage, and China’s customs still has a long way to go compared withdeveloped countries, especially given the blank state of the risk management researchin the areas under special customs supervision. To better serve the local economicdevelopment, especially the development of good special supervision area, theintroduction of risk management concept is very meaningful.This project, relying on the development models of areas under special customssupervision, has been based on the theory of risk management, framed in customs risk analysis, and has adopted the methods of literature research and empirical analysis.It has illustrated the current situation of risk management of the areas under specialcustoms supervision, has analyzed the risk causes, and has also put forwardcountermeasures against the risks.Through analysis and research, this project has established the risk managementconcept in the special supervision areas: in a thorough understanding of thecharacteristics of regional customs clearance risks, adopt scientific classification oflogistics, and try to achieve the most efficient and effective supervision by takingall-round, multi-level dynamic management and control through the entire process;Through the organic integration of risk information, logistics information and relatedbusiness information, monitor the whole logistics process; and through the supervisorycontrol of the pre-, mid-, and after-stages of the logistics, further strengthen thesupervision of the actual goods.更多还原