在政府逐漸加強(qiáng)企業(yè)合規(guī)合法經(jīng)營(yíng)的全面要求下,經(jīng)營(yíng)進(jìn)出口業(yè)務(wù)的企業(yè)更加需要加強(qiáng)企業(yè)的合規(guī)管理。而進(jìn)出口環(huán)節(jié)貨物的合規(guī)申報(bào)屬于企業(yè)進(jìn)出口業(yè)務(wù)合規(guī)管理的重要組成部分,進(jìn)出口貨物申報(bào)合規(guī)與否,將直接影響著企業(yè)是否能夠正常經(jīng)營(yíng)及生存。LB公司是一家經(jīng)營(yíng)了13年的企業(yè),以進(jìn)口原料及設(shè)備為主的國(guó)內(nèi)生產(chǎn)工業(yè)原料的企業(yè)。在十來(lái)年的經(jīng)營(yíng)發(fā)展中,LB公司銷(xiāo)售優(yōu)質(zhì)及先進(jìn)的工業(yè)原料,在工業(yè)原料領(lǐng)域占有一席之地,并成為國(guó)內(nèi)外500強(qiáng)企業(yè)的優(yōu)質(zhì)供應(yīng)商。但是,LB公司近年來(lái)在進(jìn)出口內(nèi)部控制出現(xiàn)了一些不合規(guī)的問(wèn)題,而不合規(guī)的問(wèn)題如果沒(méi)有得到重視,將成為不合規(guī)的事件或案件。在政府重視企業(yè)合規(guī)經(jīng)營(yíng)的大環(huán)境下,不合規(guī)的事件一旦發(fā)生,將影響企業(yè)正常生產(chǎn)及銷(xiāo)售等經(jīng)營(yíng)管理層面。同時(shí),企業(yè)進(jìn)出口內(nèi)部控制出現(xiàn)的問(wèn)題,主要是在流程或制度上出現(xiàn)了問(wèn)題。因此,本文就LB公司進(jìn)出口相關(guān)的流程及制度上尋找不合規(guī)的原因,并深入分析,具有重要的實(shí)踐意義。本文以海關(guān)高級(jí)認(rèn)證標(biāo)準(zhǔn)作為參考,結(jié)合LB公司的進(jìn)出口模式,從進(jìn)出口合規(guī)管理的角度出發(fā),考慮其進(jìn)出口關(guān)鍵流程環(huán)節(jié),在LP公司組成專(zhuān)家小組(包含LP公司關(guān)務(wù)人員及內(nèi)審人員)對(duì)LB公司流程執(zhí)行進(jìn)行現(xiàn)場(chǎng)評(píng)估...

【文章頁(yè)數(shù)】：90 頁(yè)

【學(xué)位級(jí)別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
1. Introduction
    1.1 Topic selection background
    1.2 Research Significance
    1.3 Research methods
        1.3.1 Literature research
        1.3.2 Expert assessment
        1.3.3 Questionnaire
2. Literature review
    2.1 Enterprise Risk Management (ERM)
    2.2 Customs compliance risk control
    2.3 Internal Control
    2.4 Process management
3. Internal control status of LB's import and export business
    3.1 LB company profile
    3.2 LB company organization structure
    3.3 Overview of the internal management of LB's import and export business
        3.3.1 LB's existing import and export processes
        3.3.2 Management status of LB's existing import and export business
        3.3.3 LB company's existing import and export business
        3.3.4 Existing Assessment mechanism for trading partners
        3.3.5 Existing Information system
4. Analysis of Problems in Internal Control of Import and Export Business of LBCompany Based on ERM
    4.1 Analysis of import and export business processes
        4.1.1 On-site assessment of import and export business processes
        4.1.2 Evaluation of import and export business process questionnaires
    4.2 Comparative analysis between the current regulations of import and exportbusiness and the latest advanced customs certification system
        4.2.1 The updating frequency of the import and export business system is lowerthan the updating efficiency of the advanced customs certification system
        4.2.2 Inconsistencies between the import and export business regulations and theadvanced customs certification system
        4.2.3 After the regulations were updated, it was not strictly enforced
    4.3 Factor analysis of trading partners
        4.3.1 Lack of training for trading partners
        4.3.2 Working performance evaluation of trading partners is in the form
        4.3.3 Inadequate supervision of trading partners
    4.4 Analysis of Information System Application
5. Optimization plan of compliance management for LB's import and export businessinternal control application
    5.1 Establish self-examination and third-party audit mechanisms
    5.2 Optimization of LB's import and export business processes
        5.2.1 LB company optimizes based on on-site assessment results
        5.2.2 The internal control of LB's import and export process is optimized basedon the results of the questionnaire
    5.3 LB's import and export business system is optimized under the guidance of thelatest customs advanced certification system and related laws and regulations
        5.3.1 Increase the updating frequency of the import and export business system
        5.3.2 Optimization of the import and export business system under the guidance ofthe current advanced customs certification system and laws and regulations
    5.4 Optimize the trading partner management
        5.4.1Increase training for trading partners
        5.4.2 Combining assessment with actual business for the trading partners
    5.5 Information system optimization
        5.5.1 Increase the warning and screening function of customs clearanceinformation system
        5.5.2 Effectively use the system before, during and after the customs clearanceprocess
6.Conclusions and Prospects
    6.1 Conclusions
    6.2 Prospects
BIBLIOGRAPHY



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