本文關(guān)鍵詞： 出口加工區(qū) 海關(guān) 監(jiān)管 吳江　出處：《西北農(nóng)林科技大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：吳江出口加工區(qū)作為我國(guó)較早出現(xiàn)的海關(guān)特殊監(jiān)管區(qū)域之一,經(jīng)過(guò)多年的發(fā)展取得了較好成績(jī)。但在當(dāng)前,吳江出口加工區(qū)的發(fā)展遭遇一些困難,而海關(guān)監(jiān)管的某些不足是造成上述困難的重要原因之一。因此,必須站在海關(guān)監(jiān)管的角度,以平行的眼光來(lái)認(rèn)真審視當(dāng)前吳江出口加工區(qū)的現(xiàn)狀,在此基礎(chǔ)上重點(diǎn)分析海關(guān)監(jiān)管的不足和成因,并提出相應(yīng)完善海關(guān)監(jiān)管的舉措和建議,是當(dāng)務(wù)之急。本文在前人研究的基礎(chǔ)上,回顧了國(guó)內(nèi)外對(duì)出口加工區(qū)海關(guān)監(jiān)管的相關(guān)理論研究和實(shí)例,論述了海關(guān)監(jiān)管的基本理論；借助于管理學(xué)、經(jīng)濟(jì)學(xué)等理論基礎(chǔ)以及實(shí)證分析、文獻(xiàn)研究、比較分析等方法,首先對(duì)海關(guān)監(jiān)管的相關(guān)概念進(jìn)行界定,介紹了該領(lǐng)域內(nèi)學(xué)術(shù)研究成果,為全文撰寫奠定基礎(chǔ)；然后介紹了海關(guān)監(jiān)管對(duì)吳江出口加工區(qū)發(fā)展的支持作用,同時(shí)指出了吳江出口加工區(qū)當(dāng)前發(fā)展所遭遇的困境,并詳盡分析了與之關(guān)聯(lián)的海關(guān)監(jiān)管中存在的不足,如便捷通關(guān)的監(jiān)管原則沒有達(dá)到設(shè)想、海關(guān)監(jiān)管政策出現(xiàn)弱化和缺失、監(jiān)管的功能定位在執(zhí)行中出現(xiàn)偏差、整體監(jiān)管缺乏綜合管理機(jī)制等。隨后本文介紹了美國(guó)、臺(tái)灣、韓國(guó)等地海關(guān)監(jiān)管經(jīng)驗(yàn),重點(diǎn)介紹了國(guó)內(nèi)天津、上海松江、江蘇昆山等地海關(guān)監(jiān)管出口加工區(qū)的經(jīng)驗(yàn)啟迪；最后結(jié)合海關(guān)現(xiàn)狀,參照其他出口加工區(qū)海關(guān)監(jiān)管的成功經(jīng)驗(yàn)啟迪,提出了改進(jìn)和提升吳江出口加工區(qū)海關(guān)監(jiān)管的建議：重新定位出口加工區(qū)功能設(shè)定,完善監(jiān)管政策；對(duì)區(qū)內(nèi)企業(yè)實(shí)施風(fēng)險(xiǎn)分類管理制度；關(guān)注現(xiàn)代服務(wù)業(yè),創(chuàng)新海關(guān)監(jiān)管內(nèi)容；整合通關(guān)資源,提高監(jiān)管效率；引導(dǎo)區(qū)內(nèi)企業(yè)的轉(zhuǎn)型升級(jí)；探索共同管理新機(jī)制,培育新的區(qū)內(nèi)經(jīng)濟(jì)增長(zhǎng)點(diǎn)等。本文作者系海關(guān)一線工作人員,希望通過(guò)本次研究來(lái)認(rèn)真總結(jié)分析海關(guān)對(duì)出口加工區(qū)監(jiān)管中的經(jīng)驗(yàn)和不足,從而有針對(duì)性地加以完善海關(guān)監(jiān)管,更好地指導(dǎo)今后的工作,進(jìn)而為上級(jí)的決策提供參考和依據(jù)。
[Abstract]:Wu Jiang Export processing Zone (EPZ), as one of the special customs supervision areas which appeared earlier in China, has made good achievements after many years of development. However, at present, there are some difficulties in the development of Wu Jiang Export processing Zone (EPZ). Some deficiencies of customs supervision are one of the important reasons for the above difficulties. Therefore, we must look at the current situation of Wu Jiang Export processing Zone from the perspective of customs supervision. On this basis, it is urgent to analyze the shortcomings and causes of customs supervision, and put forward the corresponding measures and suggestions to improve customs supervision. This paper reviews the relevant theoretical studies and examples of customs supervision in export processing zones at home and abroad, and discusses the basic theory of customs supervision. With the help of management, economics and other theoretical basis as well as empirical analysis, literature research, comparative analysis and other methods, this paper first defines the relevant concepts of customs supervision, and introduces the academic research results in this field. Lay the foundation for full text writing; Then it introduces the supporting role of customs supervision on the development of Wu Jiang export processing zone, and points out the difficulties encountered in the current development of Wu Jiang export processing zone, and analyzes in detail the shortcomings of customs supervision. For example, the supervision principle of convenient customs clearance has not reached the assumption, the customs supervision policy has been weakened and missing, and the functional orientation of supervision has been deviated in the implementation. This paper introduces the experience of customs supervision in the United States, Taiwan, South Korea and so on, focusing on the domestic Tianjin, Shanghai Songjiang. Jiangsu Kunshan and other places customs supervision and export processing zone experience enlightenment; Finally, combining with the current situation of customs, and referring to the successful experience of other export processing zones, this paper puts forward some suggestions to improve and enhance the customs supervision of Wu Jiang export processing zones: repositioning the function of export processing zones. Perfecting the supervision policy; To implement the risk classification management system for the enterprises in the region; Pay attention to the modern service industry and innovate the content of customs supervision; Integrate the resources of customs clearance, improve the efficiency of supervision; To guide the transformation and upgrading of enterprises in the area; The author of this paper is the first line of customs staff, hoping to seriously sum up and analyze the experience and shortcomings of customs supervision of export processing zones through this study. Thus, the customs supervision should be perfected, the future work should be guided better, and the reference and basis for the superior decision could be provided.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F752.5

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本文編號(hào)：1452583