加工贸易企业联网监管应用的完善研究

发布时间：2019-01-27 22:37

【摘要】：加工贸易联网监管是以企业为单元,建立企业特有的电子账册,企业依据电子账册来进行进出口通关和滚动核销;政府管理部门通过中国电子口岸数据中心来进行联网审批,从而实现海关对企业加工贸易活动的实际物流情况进行全的程计算机联网管理。联网监管的实现一般要求企业具备比较完善的ERP管理系统,对企业实现“电子账册+联网核查”的加工贸易监管模式。企业需要做到守法经营、资信可靠、内部管理规范,对采购、生产、库存、销售等实行全程计算机管理;能按照海关监管要求提供真实、准确、完整的核查数据;海关对企业实行A类管理。针对海关将联网监管模式的发展如何进行实施,本文首先深入探析了目前我国对于加工贸易、出口加工区等监管方式实际情况,剖析了传统的手册、账册存在的问题,针对如何将联网监管应用于电子化进行了比对研究,并有针对性地提出了改变这种现状的方式与方法。在加工贸易企业联网监管系统的实施过程当中,出现的问题也是我们课题的研究的方向和需要进行解决的问题,举例说明如何采取有效的手段来进行有针对性的解决。最后,结合企业实际情况和理论分析的基础上,提出了未来发展过程中联网监管可能还会存在的问题,以及目标的展望和深远的意义。
[Abstract]:Processing trade network supervision is based on the enterprise as the unit, the establishment of enterprise specific electronic account books, enterprises based on electronic books to carry out import and export clearance and rolling write-off; The government administration department carries on the network examination and approval through the Chinese electronic port data center, thus realizes the customs to carry on the entire process computer network management to the enterprise processing trade actual logistics situation. The realization of network supervision generally requires enterprises to have a relatively perfect ERP management system, and to realize the "electronic book network verification" of the processing trade regulatory model. Enterprises need to be law-abiding, reliable credit, internal management norms, procurement, production, inventory, sales and other computer management, can provide true, accurate, complete verification data in accordance with the requirements of customs supervision; The Customs shall exercise category A management over the enterprises. In view of how to carry out the development of customs supervision mode of networking, this paper first analyzes the actual situation of China's current supervision methods for processing trade, export processing zones, and so on, and analyzes the problems existing in the traditional manuals and books. This paper makes a comparative study on how to apply the network supervision to the electronic system, and puts forward the ways and methods to change the present situation. In the process of implementing the networked supervision system of processing trade enterprises, the problems that arise are also the direction of our research and the problems that need to be solved. Examples are given to illustrate how to take effective measures to solve the problems. Finally, on the basis of the actual situation and theoretical analysis of the enterprises, this paper puts forward the problems that may still exist in the future development process of the network supervision, as well as the prospect and far-reaching significance of the goal.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.68;F270.7

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