以企业为核心的哈尔滨海关风险管理评价体系研究

发布时间：2018-05-02 14:44

本文选题：海关管理 + 风险管理　；参考：《哈尔滨理工大学》2015年硕士论文

【摘要】：自从我国加入世界贸易组织以后,我国的社会经济发展与国际经济联系的更加紧密,我国的对外贸易发展速度,贸易量持续增长,海关面临的形势发生了重大变化,海关有限的资源与不断增长的贸易量和日益繁重的监管工作任务的矛盾更加突出,海关面临的执法风险越来越大,为解决海关严格执法和高效服务的矛盾,创新海关管理方式已成为一项迫切的需求。为解决这一系列问题,海关引入了风险管理的思想和方法,海关通过运用风险管理技术和方法取得了一些成效。本文对国内外海关风险管理的前沿成果进行了研究,分析了哈尔滨海关目前风险管理模式存在问题的基础上,通过定量和定性分析风险管理模式的影响要素,提出构建以企业为核心的风险管理评价体系,并重点对企业风险评估体系进行了论述,并选取了25项风险评估指标,通过海关专家打分和调整权重对企业风险进行评估,评估结果为企业分类管理提供数据支持。本文采用实证分析,选取纳税额在前20名的进出口企业的风险评估进行了演示。提出通过建立以进出口额、资产负债率、估价额度、偷逃税额等为要素的风险管理模式,通过分析确定各类企业的风险值,对企业采取不同的监管方式和监管力度,这不仅促使海关各部门优势互补、分工协作、高效运作,而且有效地解决了海关严密监管和高效服务矛盾。
[Abstract]:Since China's accession to the World Trade Organization (WTO), the social and economic development of our country has become more closely related to the international economy. The speed of foreign trade development and the volume of trade in our country have continued to grow, and the situation facing the customs has undergone major changes. The contradiction between the limited resources of the Customs and the increasing volume of trade and the increasingly heavy task of supervision is more prominent, and the law enforcement risks faced by the Customs are increasing. In order to solve the contradiction between strict enforcement of the law and efficient service by the Customs, Innovation of customs management has become an urgent need. In order to solve this series of problems, the Customs introduced the idea and method of risk management, and made some achievements by using the technology and method of risk management. This paper studies the frontier achievements of customs risk management at home and abroad, analyzes the problems existing in the current risk management model of Harbin Customs, and analyzes the influencing factors of risk management mode by quantitative and qualitative analysis. A risk management evaluation system with enterprise as the core is proposed, and the enterprise risk assessment system is discussed, and 25 risk assessment indexes are selected to evaluate the enterprise risk through scoring and adjusting the weight of the customs experts. The evaluation results provide data support for enterprise classification management. This paper uses empirical analysis to demonstrate the risk assessment of the top 20 import and export enterprises. By establishing a risk management model with import and export value, asset-liability ratio, valuation quota, tax evasion amount and so on, and by analyzing and determining the risk value of all kinds of enterprises, different ways of supervision and supervision are adopted to the enterprises. This not only urges the customs departments to complement each other, cooperate in the division of labor, and operate efficiently, but also effectively solves the contradiction between strict supervision and efficient service.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5

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