责任行政视野下海关内控机制研究
发布时间：2018-09-02 09:39
【摘要】：海关是国家进出关境的监督管理机关,位于执法最前沿,不仅肩负着“为国把关”和“服务经济”的“双重使命”,还处于对外开放形势发展变化带来的要求日益提高和海关自身管理资源相对有限的“两难困境”,有效化解和防范执法、管理和廉政“三大风险”,是海关工作的长期任务和永恒主题,也是更好地履行国家赋予的神圣职责的重要前提。海关内控作为一项重要的政治考虑和制度安排,对于优化海关管理,有效防控“三大风险”,确保海关正确履职,进而实现海关的良治和善治具有重大意义。正是基于这样的认识,海关从上世纪末就把完善内控机制建设作为海关管理的重要组成部分,在理论研讨和实践层面较大积极的探索,但从现状看,仍然存在着突出的问题。面对“双重使命”和“两难困境”,海关内控机制建设必须重新进行梳理,以更宽广的视角、更高的定位来做好内控机制建设的顶层设计。责任行政是现代民主政治的基本理念,是当今世界各国普遍追求的目标,也理应成为海关的价值标准。本文尝试在海关内控机制的研究中引入责任行政理念,首先从国内外对内部控制的研究和实践成果入手,对海关内部控制、海关内控机制等概念以及责任行政、受托责任、过程控制等理论进行了概述,在简要回顾海关内控建设的发展历程、系统总结海关内控机制建设存在的突出问题的基础上,结合责任行政对权力运行监督制约的要求,概括出了责任行政理念对完善海关内控机制的四方面启示,进而明确了责任行政视野下完善海关内控机制建设的整体框架,并从制度、执行控制、职能监控、专门监督、评估、队伍建设等方面提出完善海关内控机制建设的实施步骤。
[Abstract]:Customs is the national supervision and administration authority in and out of customs, which is at the forefront of law enforcement. It not only shoulders the "dual mission" of "guarding the country" and "serving the economy". Still in the "dilemma" of increasing demands brought by the development and change of the opening up situation and the relatively limited resources of the customs administration itself, effectively resolving and preventing the "three major risks" of law enforcement, management and a clean government. It is the long-term task and eternal theme of customs work, and is also the important premise to better perform the sacred duty entrusted by the state. As an important political consideration and system arrangement, customs internal control is of great significance for optimizing customs management, effectively preventing and controlling "three major risks", ensuring customs to carry out its duties correctly, and realizing good and good governance of customs. It is based on this understanding, customs since the end of the last century to improve the internal control mechanism as an important part of customs management, in the theoretical discussion and practice of a more active exploration, but from the current situation, there are still outstanding problems. In the face of "double mission" and "dilemma", the construction of customs internal control mechanism must be combed again, and the top-level design of the construction of internal control mechanism must be done well with a broader perspective and a higher position. Responsibility administration is the basic concept of modern democratic politics, is the goal that countries all over the world pursue, and should become the value standard of customs. This paper attempts to introduce the concept of responsible administration into the study of customs internal control mechanism. Firstly, it starts with the research and practice of internal control at home and abroad, and introduces the concepts of customs internal control and customs internal control mechanism, as well as responsible administration and fiduciary responsibility. The theory of process control is summarized. On the basis of briefly reviewing the development course of customs internal control construction and systematically summarizing the outstanding problems existing in the construction of customs internal control mechanism, the author combines the requirements of responsibility administration on the supervision and restriction of power operation. This paper summarizes the four aspects of the concept of responsibility administration to perfect the customs internal control mechanism, and then clarifies the overall frame of perfecting the customs internal control mechanism construction from the perspective of responsible administration, and from the system, executive control, functional monitoring, special supervision, evaluation, Team construction and other aspects proposed to improve the implementation of customs internal control mechanism.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5
本文编号：2218968
[Abstract]:Customs is the national supervision and administration authority in and out of customs, which is at the forefront of law enforcement. It not only shoulders the "dual mission" of "guarding the country" and "serving the economy". Still in the "dilemma" of increasing demands brought by the development and change of the opening up situation and the relatively limited resources of the customs administration itself, effectively resolving and preventing the "three major risks" of law enforcement, management and a clean government. It is the long-term task and eternal theme of customs work, and is also the important premise to better perform the sacred duty entrusted by the state. As an important political consideration and system arrangement, customs internal control is of great significance for optimizing customs management, effectively preventing and controlling "three major risks", ensuring customs to carry out its duties correctly, and realizing good and good governance of customs. It is based on this understanding, customs since the end of the last century to improve the internal control mechanism as an important part of customs management, in the theoretical discussion and practice of a more active exploration, but from the current situation, there are still outstanding problems. In the face of "double mission" and "dilemma", the construction of customs internal control mechanism must be combed again, and the top-level design of the construction of internal control mechanism must be done well with a broader perspective and a higher position. Responsibility administration is the basic concept of modern democratic politics, is the goal that countries all over the world pursue, and should become the value standard of customs. This paper attempts to introduce the concept of responsible administration into the study of customs internal control mechanism. Firstly, it starts with the research and practice of internal control at home and abroad, and introduces the concepts of customs internal control and customs internal control mechanism, as well as responsible administration and fiduciary responsibility. The theory of process control is summarized. On the basis of briefly reviewing the development course of customs internal control construction and systematically summarizing the outstanding problems existing in the construction of customs internal control mechanism, the author combines the requirements of responsibility administration on the supervision and restriction of power operation. This paper summarizes the four aspects of the concept of responsibility administration to perfect the customs internal control mechanism, and then clarifies the overall frame of perfecting the customs internal control mechanism construction from the perspective of responsible administration, and from the system, executive control, functional monitoring, special supervision, evaluation, Team construction and other aspects proposed to improve the implementation of customs internal control mechanism.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5
【参考文献】
相关期刊论文 前1条
1 李岩;;关于“制度+科技”内控机制建设理论实践与探索[J];税务研究;2011年06期
，本文编号：2218968
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