合规管理在LB公司进出口业务内部控制的应用研究

发布时间：2024-04-13 23:12

　　在政府逐渐加强企业合规合法经营的全面要求下,经营进出口业务的企业更加需要加强企业的合规管理。而进出口环节货物的合规申报属于企业进出口业务合规管理的重要组成部分,进出口货物申报合规与否,将直接影响着企业是否能够正常经营及生存。LB公司是一家经营了13年的企业,以进口原料及设备为主的国内生产工业原料的企业。在十来年的经营发展中,LB公司销售优质及先进的工业原料,在工业原料领域占有一席之地,并成为国内外500强企业的优质供应商。但是,LB公司近年来在进出口内部控制出现了一些不合规的问题,而不合规的问题如果没有得到重视,将成为不合规的事件或案件。在政府重视企业合规经营的大环境下,不合规的事件一旦发生,将影响企业正常生产及销售等经营管理层面。同时,企业进出口内部控制出现的问题,主要是在流程或制度上出现了问题。因此,本文就LB公司进出口相关的流程及制度上寻找不合规的原因,并深入分析,具有重要的实践意义。本文以海关高级认证标准作为参考,结合LB公司的进出口模式,从进出口合规管理的角度出发,考虑其进出口关键流程环节,在LP公司组成专家小组(包含LP公司关务人员及内审人员)对LB公司流程执行进行现场评估...

【文章页数】：90 页

【学位级别】：硕士

【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
1. Introduction
    1.1 Topic selection background
    1.2 Research Significance
    1.3 Research methods
        1.3.1 Literature research
        1.3.2 Expert assessment
        1.3.3 Questionnaire
2. Literature review
    2.1 Enterprise Risk Management (ERM)
    2.2 Customs compliance risk control
    2.3 Internal Control
    2.4 Process management
3. Internal control status of LB's import and export business
    3.1 LB company profile
    3.2 LB company organization structure
    3.3 Overview of the internal management of LB's import and export business
        3.3.1 LB's existing import and export processes
        3.3.2 Management status of LB's existing import and export business
        3.3.3 LB company's existing import and export business
        3.3.4 Existing Assessment mechanism for trading partners
        3.3.5 Existing Information system
4. Analysis of Problems in Internal Control of Import and Export Business of LBCompany Based on ERM
    4.1 Analysis of import and export business processes
        4.1.1 On-site assessment of import and export business processes
        4.1.2 Evaluation of import and export business process questionnaires
    4.2 Comparative analysis between the current regulations of import and exportbusiness and the latest advanced customs certification system
        4.2.1 The updating frequency of the import and export business system is lowerthan the updating efficiency of the advanced customs certification system
        4.2.2 Inconsistencies between the import and export business regulations and theadvanced customs certification system
        4.2.3 After the regulations were updated, it was not strictly enforced
    4.3 Factor analysis of trading partners
        4.3.1 Lack of training for trading partners
        4.3.2 Working performance evaluation of trading partners is in the form
        4.3.3 Inadequate supervision of trading partners
    4.4 Analysis of Information System Application
5. Optimization plan of compliance management for LB's import and export businessinternal control application
    5.1 Establish self-examination and third-party audit mechanisms
    5.2 Optimization of LB's import and export business processes
        5.2.1 LB company optimizes based on on-site assessment results
        5.2.2 The internal control of LB's import and export process is optimized basedon the results of the questionnaire
    5.3 LB's import and export business system is optimized under the guidance of thelatest customs advanced certification system and related laws and regulations
        5.3.1 Increase the updating frequency of the import and export business system
        5.3.2 Optimization of the import and export business system under the guidance ofthe current advanced customs certification system and laws and regulations
    5.4 Optimize the trading partner management
        5.4.1Increase training for trading partners
        5.4.2 Combining assessment with actual business for the trading partners
    5.5 Information system optimization
        5.5.1 Increase the warning and screening function of customs clearanceinformation system
        5.5.2 Effectively use the system before, during and after the customs clearanceprocess
6.Conclusions and Prospects
    6.1 Conclusions
    6.2 Prospects
BIBLIOGRAPHY



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