本文選題：COSO框架 + 基層海關(guān)　； 參考：《蘭州大學(xué)》2015年碩士論文

【摘要】：當(dāng)前我國經(jīng)濟(jì)發(fā)展步入新常態(tài),發(fā)展趨勢(shì)正從高速轉(zhuǎn)向中高速增長,外貿(mào)處于緩慢下行通道。全國海關(guān)面臨著服務(wù)新型貿(mào)易業(yè)態(tài)、深度融入國家“一帶一路”戰(zhàn)略等現(xiàn)實(shí)問題以及反走私滲透交織著反恐、緝毒、防擴(kuò)散、環(huán)境保護(hù)等復(fù)雜情況,全面深化改革、建設(shè)法治海關(guān)是應(yīng)對(duì)挑戰(zhàn)的一劑良方。其中內(nèi)部控制是海關(guān)績(jī)效提升的重要途徑。海關(guān)內(nèi)部控制目的在于保證國家所賦予各項(xiàng)權(quán)力的依法行使、防范“三大風(fēng)險(xiǎn)”等而制定并實(shí)施的一系列對(duì)海關(guān)管理過程進(jìn)行自我控制和約束的方法、措施和程序,其重點(diǎn)是對(duì)權(quán)力運(yùn)行的制約監(jiān)督。海關(guān)內(nèi)部控制也是圍繞內(nèi)控形成的一個(gè)工作系統(tǒng)之間相互作用的過程和方式,除包括執(zhí)行控制、職能監(jiān)控和專門監(jiān)督的實(shí)施過程外,還需與制定制度規(guī)范、建立結(jié)果的處置評(píng)估機(jī)制等環(huán)節(jié)有機(jī)聯(lián)系。廣東東莞海關(guān)是隸屬黃埔海關(guān)的一個(gè)基層海關(guān),涵括了保稅加工、旅檢、郵遞快件、車檢場(chǎng)等業(yè)務(wù)領(lǐng)域。東莞海關(guān)自2006年啟動(dòng)內(nèi)部控制機(jī)制之后,經(jīng)過不斷摸索創(chuàng)新,在各方面取得一定的成績(jī),但在整個(gè)改革大勢(shì)之前,目前的內(nèi)部控制機(jī)制遭遇瓶頸,亟待破解。本文主要是以內(nèi)部控制理論為研究基礎(chǔ),梳理回顧東莞海關(guān)逐步建立內(nèi)部控制機(jī)制的過程,評(píng)價(jià)內(nèi)部控制機(jī)制取得的成效,通過調(diào)查問卷和實(shí)地訪問剖析該機(jī)制存在的問題和不足,并判斷癥結(jié)所在,然后結(jié)合東莞海關(guān)實(shí)際引入COSO框架對(duì)目前運(yùn)行的機(jī)制進(jìn)行優(yōu)化研究,力圖從根本上完善東莞海關(guān)的內(nèi)部控制機(jī)制,以提高管理效能、防范廉政風(fēng)險(xiǎn),使東莞海關(guān)在新一輪改革大局中更加平穩(wěn)發(fā)展。
[Abstract]:At present, China's economic development is entering the new normal, the development trend is changing from high speed to medium high speed growth, and foreign trade is in a slow downward channel. Customs across the country are faced with new forms of service trade, in-depth integration into the country's "Belt and Road" strategy and other practical problems, as well as anti-smuggling, anti-narcotics, anti-proliferation, anti-proliferation, environmental protection and other complex situations, and comprehensively deepen the reform. The construction of the rule of law customs is a good prescription to deal with the challenge. Internal control is an important way to improve customs performance. The purpose of customs internal control is to ensure the exercise of all powers conferred by the state in accordance with the law, to guard against the "three major risks" and to formulate and implement a series of methods, measures and procedures for self-control and restraint of the customs administration process, Its focal point is the restriction supervision to the power movement. Customs internal control is also a process and mode of interaction between work systems formed around internal control. In addition to the implementation process including executive control, functional monitoring and specialized supervision, it is also necessary to establish institutional norms. The establishment of the results of the disposal evaluation mechanism and other links are organically linked. Guangdong Dongguan Customs is a grass-roots customs under the Whampoa Customs, including bonded processing, travel inspection, courier, car inspection and other business areas. Since the start of the internal control mechanism in 2006, Dongguan Customs has made some achievements in various aspects through continuous exploration and innovation. However, before the whole reform trend, the current internal control mechanism has encountered a bottleneck, which needs to be solved urgently. Based on the theory of internal control, this paper reviews the process of establishing the internal control mechanism in Dongguan Customs, and evaluates the effectiveness of the internal control mechanism. The problems and shortcomings of the mechanism are analyzed by questionnaire and field visits, and the crux of the problem is judged. Then the COSO framework is introduced into the Dongguan Customs to optimize the mechanism. This paper tries to improve the internal control mechanism of Dongguan Customs fundamentally in order to improve the efficiency of management, prevent the risk of clean administration, and make the Dongguan Customs develop more smoothly in the new round of reform.
【學(xué)位授予單位】：蘭州大學(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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