【作者】 徐伟；

【导师】 郑俊田；

【作者基本信息】 对外经济贸易大学 ， 财政学， 2014， 博士

【摘要】 经济转型是当代中国发展的主题。中国海关作为对外贸易活动中的重要管理部门，应该在这一特定的时代围绕国家发展和经济转型的实际需求，同时需要把握当代快速发展的技术和商业环境的特点，积极地实行职能转变和制度的创新，提升自身的政府治理水平，为实现贸易安全和贸易便利化的双重目标营造良好的制度环境。在复杂的经济转型和社会发展的诸多关系当中，笔者试图从中理清影响当前中国海关作为政府管理部门，在治理和制度创新层面应当遵循的准则与价值标准。进一步地，在这些准则与价值标准的引导下，分析与探讨了中国海关在当前环境下可能进行的改革与创新。第一章是论文的导言，主要是对选题背景的介绍和文献综述。第二章主要是对当前中国海关所处的环境分析。这一部分主要分为三个方面分析：第一，主要分析了进入21世纪以后，海关部门在全球化影响下面临的共同的问题，包括贸易便利化和贸易安全的双重目标，当代科学技术的快速发展以及商业运营模式的转变。第二，分析我国海关所处的特殊的环境，主要考察了在经济转型和政府改革的背景下，特定的环境对海关提出的不同层面的诉求。第三，海关现代化。论证海关现代化的内涵以及实现的路径，包括不同国家海关现代化的比较分析。第三章主要是分析海关部门改革与完善的价值标准。主要从市场机制、政府治理、公平与民生、法治精神等四个方面进行了考察。结合我国经济社会发展的实际情况，通过对价值标准的分析评价，结合当前中国海关所处的特殊环境，为进一步探讨海关制度创新与政策选择提供价值基础。第四章是进行政府治理层面的分析。主要的研究目的是探索中国海关在当代政府治理理论下改善治理结构、提升治理水平的依据和可行性的路径。这一部分从三个方面讨论了海关的治理结构的完善：海关组织管理体制、客户导向管理、协同边境管理。第五章是制度创新的研究。主要是结合中国海关在改革与实践当中出现的热点问题进行分析，从制度创新的角度，对包括关企关系、自由贸易区、海关特殊监管区、海关业务外包、单一窗口制度、报关行业管理制度等进行了深入的剖析和探讨，提出制度创新的设计或者是制度改进的思路。第六章是结论部分，是对本篇论文写作的总结。包括写作的难点，进一步写作的思路，可能的发展等。更多还原

【Abstract】 Economic transformation is the theme of the development of contemporaryChina. As an important administrative department in charge of foreign tradeactivities, China customs should, in order to create a favorable institutionalenvironment for the achievement of the dual goal of trade security and tradefacilitation focus on the actual needs of nation’s development and economictransformation in this particular era, grasp the feature of the rapid development ofmodern technology and the business environment, actively implement thetransformation of its functions and the innovation of its system, and improve the levelof government control.In many relationships among the complex social transformation and economicdevelopment, the author tries to sort out the impact of criterion and value standardfor the current Chinese customs administration as a government department, from thelevel of governance and institutional innovation. Further, under the guidance of thesecriterion and value standards, the author give his analysis and discussion of the reformand innovation may be undertaken by China Customs in the current environment.The first chapter is the introduction to the paper, mainly the background of thetopic selection and literature review of the dissertation.And chapter two is the environmental analysis of the current China customs. Andthis section is divided into three aspects: First, the main analysis is given on thecommon problems which the customs authorities confront under the impact ofglobalization in the21st century, including the dual goal of trade facilitation and tradesecurity, the rapid development of contemporary science and technology and thechanges of the mode of business operation. Second, the analysis is given to thespecial environment in which China customs is in, mainly focusing on the differentlevels of demands on the customs proposed by the specific environment in the contextof economic transformation and government reform. The third aspect is aboutcustoms modernization. It demonstrates the connotation of the customs modernizationand the path of its realization, including the comparative analysis of themodernization of different national customs.Chapter Three is to analyze the value standard of the reform and improvement ofthe customs departments, mainly from four aspects, including market mechanism,governance, efficiency, fairness and people’s livelihood, and the spirit of law, etc. Inlight with the actual situation of China’s economic and social development, and withthe current special environment China Customs is in, and through the analysis andevaluation of the value standard, the article will provide a value foundation for furtherstudies on the institutional innovation and policy choices of China customs.Chapter Four is to analyze the government control from the governance level.The main purpose of study is to explore the path how China customs can improve the governance structure and promote the level of governance under the contemporarytheory of governance. This section will discuss the improvement of the governancestructure of the customs from three aspects: organizational and managerial system ofcustoms, customer-oriented management and coordinated border management.Chapter Five is the study of institutional innovation. This part will analyze thehot issues emerging in the reform and practices of China customs. And from theperspective of institutional innovation, this part will provide an in-depth analysis anddiscussion on the relationship between customs and enterprises, free trade zones,customs special supervision zones, outsourcing of customs business, single-windowsystem, and the managerial system of the industry of customs brokers, and finallypropose the designs of institutional innovation or the ideas of institutionalimprovement.The sixth chapter is the conclusion, which is a summary of this paper includingthe difficulties of the writing, the ideas in the writing and the possible development inthe future.更多还原