責(zé)任行政視野下海關(guān)內(nèi)控機(jī)制研究
發(fā)布時間：2018-09-02 09:39
【摘要】：海關(guān)是國家進(jìn)出關(guān)境的監(jiān)督管理機(jī)關(guān),位于執(zhí)法最前沿,不僅肩負(fù)著“為國把關(guān)”和“服務(wù)經(jīng)濟(jì)”的“雙重使命”,還處于對外開放形勢發(fā)展變化帶來的要求日益提高和海關(guān)自身管理資源相對有限的“兩難困境”,有效化解和防范執(zhí)法、管理和廉政“三大風(fēng)險”,是海關(guān)工作的長期任務(wù)和永恒主題,也是更好地履行國家賦予的神圣職責(zé)的重要前提。海關(guān)內(nèi)控作為一項重要的政治考慮和制度安排,對于優(yōu)化海關(guān)管理,有效防控“三大風(fēng)險”,確保海關(guān)正確履職,進(jìn)而實現(xiàn)海關(guān)的良治和善治具有重大意義。正是基于這樣的認(rèn)識,海關(guān)從上世紀(jì)末就把完善內(nèi)控機(jī)制建設(shè)作為海關(guān)管理的重要組成部分,在理論研討和實踐層面較大積極的探索,但從現(xiàn)狀看,仍然存在著突出的問題。面對“雙重使命”和“兩難困境”,海關(guān)內(nèi)控機(jī)制建設(shè)必須重新進(jìn)行梳理,以更寬廣的視角、更高的定位來做好內(nèi)控機(jī)制建設(shè)的頂層設(shè)計。責(zé)任行政是現(xiàn)代民主政治的基本理念,是當(dāng)今世界各國普遍追求的目標(biāo),也理應(yīng)成為海關(guān)的價值標(biāo)準(zhǔn)。本文嘗試在海關(guān)內(nèi)控機(jī)制的研究中引入責(zé)任行政理念,首先從國內(nèi)外對內(nèi)部控制的研究和實踐成果入手,對海關(guān)內(nèi)部控制、海關(guān)內(nèi)控機(jī)制等概念以及責(zé)任行政、受托責(zé)任、過程控制等理論進(jìn)行了概述,在簡要回顧海關(guān)內(nèi)控建設(shè)的發(fā)展歷程、系統(tǒng)總結(jié)海關(guān)內(nèi)控機(jī)制建設(shè)存在的突出問題的基礎(chǔ)上,結(jié)合責(zé)任行政對權(quán)力運行監(jiān)督制約的要求,概括出了責(zé)任行政理念對完善海關(guān)內(nèi)控機(jī)制的四方面啟示,進(jìn)而明確了責(zé)任行政視野下完善海關(guān)內(nèi)控機(jī)制建設(shè)的整體框架,并從制度、執(zhí)行控制、職能監(jiān)控、專門監(jiān)督、評估、隊伍建設(shè)等方面提出完善海關(guān)內(nèi)控機(jī)制建設(shè)的實施步驟。
[Abstract]:Customs is the national supervision and administration authority in and out of customs, which is at the forefront of law enforcement. It not only shoulders the "dual mission" of "guarding the country" and "serving the economy". Still in the "dilemma" of increasing demands brought by the development and change of the opening up situation and the relatively limited resources of the customs administration itself, effectively resolving and preventing the "three major risks" of law enforcement, management and a clean government. It is the long-term task and eternal theme of customs work, and is also the important premise to better perform the sacred duty entrusted by the state. As an important political consideration and system arrangement, customs internal control is of great significance for optimizing customs management, effectively preventing and controlling "three major risks", ensuring customs to carry out its duties correctly, and realizing good and good governance of customs. It is based on this understanding, customs since the end of the last century to improve the internal control mechanism as an important part of customs management, in the theoretical discussion and practice of a more active exploration, but from the current situation, there are still outstanding problems. In the face of "double mission" and "dilemma", the construction of customs internal control mechanism must be combed again, and the top-level design of the construction of internal control mechanism must be done well with a broader perspective and a higher position. Responsibility administration is the basic concept of modern democratic politics, is the goal that countries all over the world pursue, and should become the value standard of customs. This paper attempts to introduce the concept of responsible administration into the study of customs internal control mechanism. Firstly, it starts with the research and practice of internal control at home and abroad, and introduces the concepts of customs internal control and customs internal control mechanism, as well as responsible administration and fiduciary responsibility. The theory of process control is summarized. On the basis of briefly reviewing the development course of customs internal control construction and systematically summarizing the outstanding problems existing in the construction of customs internal control mechanism, the author combines the requirements of responsibility administration on the supervision and restriction of power operation. This paper summarizes the four aspects of the concept of responsibility administration to perfect the customs internal control mechanism, and then clarifies the overall frame of perfecting the customs internal control mechanism construction from the perspective of responsible administration, and from the system, executive control, functional monitoring, special supervision, evaluation, Team construction and other aspects proposed to improve the implementation of customs internal control mechanism.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F752.5
本文編號：2218968
[Abstract]:Customs is the national supervision and administration authority in and out of customs, which is at the forefront of law enforcement. It not only shoulders the "dual mission" of "guarding the country" and "serving the economy". Still in the "dilemma" of increasing demands brought by the development and change of the opening up situation and the relatively limited resources of the customs administration itself, effectively resolving and preventing the "three major risks" of law enforcement, management and a clean government. It is the long-term task and eternal theme of customs work, and is also the important premise to better perform the sacred duty entrusted by the state. As an important political consideration and system arrangement, customs internal control is of great significance for optimizing customs management, effectively preventing and controlling "three major risks", ensuring customs to carry out its duties correctly, and realizing good and good governance of customs. It is based on this understanding, customs since the end of the last century to improve the internal control mechanism as an important part of customs management, in the theoretical discussion and practice of a more active exploration, but from the current situation, there are still outstanding problems. In the face of "double mission" and "dilemma", the construction of customs internal control mechanism must be combed again, and the top-level design of the construction of internal control mechanism must be done well with a broader perspective and a higher position. Responsibility administration is the basic concept of modern democratic politics, is the goal that countries all over the world pursue, and should become the value standard of customs. This paper attempts to introduce the concept of responsible administration into the study of customs internal control mechanism. Firstly, it starts with the research and practice of internal control at home and abroad, and introduces the concepts of customs internal control and customs internal control mechanism, as well as responsible administration and fiduciary responsibility. The theory of process control is summarized. On the basis of briefly reviewing the development course of customs internal control construction and systematically summarizing the outstanding problems existing in the construction of customs internal control mechanism, the author combines the requirements of responsibility administration on the supervision and restriction of power operation. This paper summarizes the four aspects of the concept of responsibility administration to perfect the customs internal control mechanism, and then clarifies the overall frame of perfecting the customs internal control mechanism construction from the perspective of responsible administration, and from the system, executive control, functional monitoring, special supervision, evaluation, Team construction and other aspects proposed to improve the implementation of customs internal control mechanism.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F752.5
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 李巖;;關(guān)于“制度+科技”內(nèi)控機(jī)制建設(shè)理論實踐與探索[J];稅務(wù)研究;2011年06期
，本文編號：2218968
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