基于COSO框架的东莞海关内部控制研究

发布时间：2018-05-07 11:33

本文选题：COSO框架 + 基层海关　；参考：《兰州大学》2015年硕士论文

【摘要】：当前我国经济发展步入新常态,发展趋势正从高速转向中高速增长,外贸处于缓慢下行通道。全国海关面临着服务新型贸易业态、深度融入国家“一带一路”战略等现实问题以及反走私渗透交织着反恐、缉毒、防扩散、环境保护等复杂情况,全面深化改革、建设法治海关是应对挑战的一剂良方。其中内部控制是海关绩效提升的重要途径。海关内部控制目的在于保证国家所赋予各项权力的依法行使、防范“三大风险”等而制定并实施的一系列对海关管理过程进行自我控制和约束的方法、措施和程序,其重点是对权力运行的制约监督。海关内部控制也是围绕内控形成的一个工作系统之间相互作用的过程和方式,除包括执行控制、职能监控和专门监督的实施过程外,还需与制定制度规范、建立结果的处置评估机制等环节有机联系。广东东莞海关是隶属黄埔海关的一个基层海关,涵括了保税加工、旅检、邮递快件、车检场等业务领域。东莞海关自2006年启动内部控制机制之后,经过不断摸索创新,在各方面取得一定的成绩,但在整个改革大势之前,目前的内部控制机制遭遇瓶颈,亟待破解。本文主要是以内部控制理论为研究基础,梳理回顾东莞海关逐步建立内部控制机制的过程,评价内部控制机制取得的成效,通过调查问卷和实地访问剖析该机制存在的问题和不足,并判断症结所在,然后结合东莞海关实际引入COSO框架对目前运行的机制进行优化研究,力图从根本上完善东莞海关的内部控制机制,以提高管理效能、防范廉政风险,使东莞海关在新一轮改革大局中更加平稳发展。
[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.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5

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