B加工贸易企业的贸易合规风险研究

发布时间：2018-05-08 04:09

本文选题：加工贸易 + 贸易合规　；参考：《南京大学》2017年硕士论文

【摘要】：中国有很多的加工贸易企业,这些加工贸易企业存在着贸易合规的风险,而且随着社会经济的发展和监管制度的完善,贸易合规的风险管理变得越来越重要。本文所研究的加工贸易合规风险的意义不只对于一个具体的加工贸易企业-B公司如何规避风险、降低损失具有指导意义,而且在宏观上它对于整个加工贸易的长期健康发展也具有重要的意义。本文的研究结合了我国加工贸易监管的特征、合规风险的基本理论以及国内外贸易合规的现状,将西方先进的风险管理的体系应用于当下加工贸易企业的合规风险管理。以B公司为案例,从外部环境和内部管理的多个因素角度分析了贸易合规风险产生的原因;同时,还对我国加工贸易企业常见贸易合规问题比如商品编码、账册管理、物流方案等问题做了详细的分析,并给予了相应的详细的解决方案,希望给予其他企业以借鉴意义。本文在研究过程中相应的采取了问卷调查、文献分析法、案例分析等方法。从笔者有效回收的问卷调查发现,以苏州地区为典型代表的我国加工贸易企业对贸易合规的重视程度不够;许多公司还有努力的空间让其公司变成海关更高等级使其享受到更多的通关便利;接受调查的63%的公司前三年因贸易合规补税金额超过人民币150万,说明贸易合规风险对企业运营成本的影响;自查只有8Y%的企业对认为对贸易合规相对了解;仅有21%的公司系统学习或者部分学习过贸易合规知识;95%的公司并没有相应的体系制度来控制贸易合规风险。所以我们需要研究分析加工贸易企业的贸易合规风险来达到本文的研究目的和意义。本文总结了适合当下我国加工贸易企业贸易合规的风险管理原则,即平衡性、预防性、动态性。从长期发展的角度看,企业除了要借助完善企业内部管理系统之外,还应该在宏观上运用风险管理的架构和机制,这样才能够在可持续性发展的基础上更好地做好贸易合规的风险管理工作。我们认为贸易合规的风险控制和管理需要长期的机制来维持,本文试探性的给出了从风险学习、风险筹划、风险规避和风险承担的角度让风险从运行机制上被管理和控制。
[Abstract]:There are many processing trade enterprises in China, these enterprises have the risk of trade compliance, and with the development of social economy and the improvement of regulatory system, the risk management of trade compliance becomes more and more important. The significance of the compliance risk of processing trade studied in this paper is not only instructive for a specific processing trade company-B company how to avoid the risk and reduce the loss. It is also of great significance to the long-term and healthy development of the whole processing trade. This paper combines the characteristics of China's processing trade supervision, the basic theory of compliance risk and the current situation of domestic and foreign trade compliance, and applies the advanced risk management system of western countries to the compliance risk management of processing trade enterprises. Taking Company B as a case, this paper analyzes the causes of trade compliance risk from the perspective of external environment and internal management. At the same time, it also analyzes the common trade compliance problems of processing trade enterprises in China, such as commodity coding, account book management. The logistics scheme and other problems are analyzed in detail, and the corresponding detailed solutions are given, hoping to give reference to other enterprises. In the course of the research, this paper adopts the methods of questionnaire, literature analysis, case analysis and so on. From the questionnaire survey, we find that the Chinese processing trade enterprises, which are typical of Suzhou area, pay less attention to the trade compliance. Many companies still have room to make their companies a higher level of customs and enjoy more clearance facilities; 63 percent of companies surveyed paid more than 1.5 million yuan for trade compliance in the first three years. The impact of trade compliance risk on the operating cost of the enterprise was explained, and only 8Y% of the enterprises considered that they had a relative understanding of trade compliance. Only 21% of companies have learned or partially learned about trade compliance. 95% of companies do not have a system to control trade compliance risks. Therefore, we need to study and analyze the trade compliance risk of processing trade enterprises to achieve the purpose and significance of this paper. This paper summarizes the principles of risk management, which are balanced, preventive and dynamic, which are suitable for the current trade compliance of processing trade enterprises in China. From the perspective of long-term development, in addition to improving the internal management system of enterprises, enterprises should also make use of the framework and mechanism of risk management at the macro level. In this way, trade compliance risk management can be better done on the basis of sustainable development. We believe that the risk control and management of trade compliance need long-term mechanism to maintain. This paper tentatively gives the point of view of risk learning, risk planning, risk aversion and risk taking so that risk can be managed and controlled from the operational mechanism.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.68;F272.3

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