【作者】 陶芳；

【导师】 孙大雄；

【作者基本信息】 华中师范大学 ， 经济法学， 2004， 硕士

【摘要】 当前，我国还处在经济体制转型时期，随着社会主义市场经济的发展和深入，这种变化必然在一定时期内导致各种利益的分化、利益矛盾甚至冲突。国家的重要职能之一就是“用看得见的手”(利用各种政策和法律法规)去调整各种利益冲突，以保障市场经济秩序的协调、有序地发展。在市场经济体制改革之初，走私活动因其所处的独特经济背景，曾在一定时期内愈演愈烈，严重破坏了我国的对外贸易监管制度和国内经济秩序，严重危及到我国的现代化建设。为了建立一个公平竞争的市场环境，规范市场经济秩序，我国将打击走私作为当前国家对经济进行宏观调控的一个重要内容，并在1998年确立了“联合缉私、统一处理、综合治理”的缉私新体制，动用社会综合力量，利用法律、经济、行政、教育等多种手段，实行整体作战，有效地打击了走私犯罪活动，遏止了我国走私的猖獗势头。但是，“盗高一尺，魔高一丈”，走私分子也日益狡猾，走私手段和方式日益更新，这对于查获走私增加了难度；另一方面，现行的缉私体制中存在的问题对走私活动查处的消极影响也有所暴露。本文拟通过分析当前走私活动的基本特点，现行缉私体制存在的弊端和原因，从而提出完善现行缉私体制之举措，以期有效控制走私活动，达到预防和减少走私活动，促进市场经济不断发展的目的。 本文共分四个部分：第一部分为走私活动与我国现行缉私体制的建立，介绍了走私的基本概念、演变过程，当前走私活动的特点以及现行缉私体制的建立；第二部分为现行缉私体制中存在的问题及原因；第三部分为现行缉私体制之完善，从立法、执法、运行机制等六个方面对如何完善现行缉私体制提出了建议；第四部分为结语。更多还原

【Abstract】 China is still in the period of economic system transformation at present. With the development of socialist market economy, it will certainly cause all kinds of benefits being divided and benefits conflict in a long time. The most important function of a country is using the "seeing-hand" which means a set of policies, laws and regulations to adjust the conflicts of all kinds of benefits for the development of a healthy and stabile market economy.At the beginning of reformation of the market economy system, because of its special economic background, smuggling activity became more and more overflow at a certain period. It seriously broke the foreign trade system of China and native economic order, even more, it seriously endanger Chinese modern development.In order to set up a fair competitive environment of market and uphold the order of market economy, the government regards the anti-smuggling activity as an important aspect involving in the macro-adjust of economy. Therefore, in 1998 the State Council resolved a new anti-smuggling system which using law, economy, administration and education to attack smuggle offence.Under the new anti-smuggling system, the smuggling activity is declined now. But smugglers become more and more deceitful, and the means of smuggling renew rapidly. This situation increases the difficulty of finding out smuggling. On the other side, problems existing in the present anti-smuggling system are exposed, which make a negative influence on anti-smuggling activity.This thesis is written to brief an analyze the characteristics of current smuggling activity, find out main problems existing in the present anti-smuggling system and it’s cause. Here, we would like to find out the measures of reform of thepresent anti-smuggling system for controlling, preventing and declining smuggling activity.This article is divided into four parts. The first part is the characteristics of the smuggling activity, it introduces the basic concept, evolution and current characteristics of the smuggling activity and the establishment of the present system of anti-smuggling. The second part talks about problems and reasons existing in the present anti-smuggling system. The third part is reform of the present anti-smuggling system, which including suggestion surrounding the lawmaking, the law enforce and the mechanism circulating six aspects. The fourth part is the conclusion.更多还原