【摘要】：由于互聯(lián)網(wǎng)的無(wú)國(guó)界性和國(guó)際物流的飛速發(fā)展,電子商務(wù)逐漸在跨境貿(mào)易中占據(jù)一席之地。以我國(guó)為例,在近年外貿(mào)低迷的情況下跨境電子商務(wù)卻呈現(xiàn)了爆發(fā)式增長(zhǎng)。中國(guó)海關(guān)作為進(jìn)出境活動(dòng)的監(jiān)督管理機(jī)關(guān),傳統(tǒng)的監(jiān)管模式已經(jīng)無(wú)法適應(yīng)跨境電子商務(wù)碎片化、小額化的特點(diǎn)。在這種環(huán)境下,如何通過(guò)海關(guān)稽查這一后續(xù)管理手段,借鑒審計(jì)理念,以風(fēng)險(xiǎn)評(píng)估為重點(diǎn),確保口岸高效通關(guān)并監(jiān)管到位,促進(jìn)行業(yè)規(guī)范發(fā)展,是現(xiàn)階段值得研究的課題。文章在文獻(xiàn)研究部分查閱了國(guó)內(nèi)外關(guān)于電子商務(wù)審計(jì)方面的大量文獻(xiàn),還從政府視角梳理了國(guó)內(nèi)外對(duì)電子商務(wù)立法和監(jiān)管的經(jīng)驗(yàn)和做法。從第2章開始,對(duì)電子商務(wù)的概念及其發(fā)展進(jìn)行了簡(jiǎn)單闡述,并由此延伸到電子商務(wù)審計(jì),著重分析了海關(guān)稽查與審計(jì)在概念、流程、內(nèi)容等方面的諸多相似之處,之后對(duì)電子商務(wù)審計(jì)風(fēng)險(xiǎn)內(nèi)容和成因進(jìn)行了研究。在此基礎(chǔ)上,第3章介紹了跨境電子商務(wù)市場(chǎng)現(xiàn)狀,歸納總結(jié)了海關(guān)對(duì)跨境電子商務(wù)的4種新型監(jiān)管模式的特點(diǎn)以及海關(guān)對(duì)跨境電子商務(wù)稽查的現(xiàn)狀。第4章對(duì)跨境電子商務(wù)海關(guān)稽查風(fēng)險(xiǎn)進(jìn)行了識(shí)別,按照法律政策、保稅進(jìn)口試點(diǎn)、海關(guān)監(jiān)管、稽查主體、稽查對(duì)象、外部環(huán)境6方面對(duì)風(fēng)險(xiǎn)類型進(jìn)行了總結(jié),建立45項(xiàng)風(fēng)險(xiǎn)清單,并測(cè)定風(fēng)險(xiǎn)發(fā)生可能性。第5章對(duì)風(fēng)險(xiǎn)成因和風(fēng)險(xiǎn)分析方法進(jìn)行了闡述,著重研究了數(shù)據(jù)統(tǒng)計(jì)分析和風(fēng)險(xiǎn)信息分析2種方法,尤其在數(shù)據(jù)統(tǒng)計(jì)分析方法上利用MATLAB軟件分析了約20萬(wàn)條報(bào)關(guān)單數(shù)據(jù)。第6章則是針對(duì)上述風(fēng)險(xiǎn)提出了防范措施。最后為結(jié)論和附錄。
[Abstract]:Due to the borderless nature of the Internet and the rapid development of international logistics, e-commerce gradually occupies a place in cross-border trade. Taking our country as an example, cross-border e-commerce has shown explosive growth in recent years. As the supervision and management organ of inbound and outbound activities, the traditional mode of customs supervision has been unable to adapt to the characteristics of cross-border electronic commerce fragmentation and miniaturization. In this environment, how to use the audit idea for reference, how to ensure efficient customs clearance and supervision, and how to promote the development of industry standard through customs inspection are worthy of study at the present stage. In the part of literature research, the article reviews a large number of domestic and foreign literatures on electronic commerce audit, and combs the experience and practice of legislation and supervision of electronic commerce at home and abroad from the perspective of the government. From the second chapter, the concept and development of electronic commerce are briefly expounded and extended to the audit of electronic commerce. The similarities between customs audit and audit in concept, process, content and so on are analyzed. After that, the content and cause of e-commerce audit risk are studied. On this basis, chapter 3 introduces the current situation of cross-border e-commerce market, summarizes the characteristics of four new customs supervision modes of cross-border e-commerce and the current situation of customs inspection of cross-border e-commerce. Chapter 4 identifies the risk of customs inspection in cross-border electronic commerce, summarizes the risk types in six aspects: legal policy, bonded import pilot, customs supervision, inspection subject, inspection object, external environment, etc. Establish 45 risk lists and measure the likelihood of risk occurrence. In chapter 5, the causes of risk and the methods of risk analysis are expounded, and two methods of data statistical analysis and risk information analysis are studied, especially the data statistical analysis method is used to analyze about 200000 customs declaration form data by using MATLAB software. Chapter 6 puts forward the precautionary measures against the above risks. The last part is the conclusion and appendix.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F724.6;F752.5

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