WTO背景下的海关风险管理研究.pdfVIP

WTO 背景下的海关风险管理研究 摘 要 入世首先是政府入世，入世受冲击最大的是政府而不是企业。入世 后中国政府将承担按照世贸规则全面调整国内法律、法规和政策的义务， 而WTO 的基本法则，如非歧视原则、自由贸易原则、透明度原则、公平 竞争原则等都与海关工作有着紧密关系。同时入世后，各行各业将直接 面对激烈的竞争，意味着将更加深入、更加全面地参与国际竞争，企业 对海关提高贸易效率、降低贸易成本的呼声将日益高涨，迫切要求海关 简化手续、高效运作，增强本国企业在国际市场上的竞争力。面对复杂 多变的国际国内形势，海关正处在诸多利益矛盾的交汇点上，成为社会 各界广泛关注的中心和焦点。在这样的条件下，海关工作如何及时调整 和强化职能，促进贸易便利化、回应贸易保护主义、应对贸易摩擦、维 护国家政治、经济、社会安全，已是摆在我们面前一项重大而紧迫的任 务。为此本文作者翻阅了大量中外书刊文献，分析研究了风险管理的发 展轨迹，阐述了新形势下的海关风险管理理论, 并通过对发达国家海关 风险管理的实例分析，提出了我国海关实施风险管理的政策建议，从而 为提高海关管理整体效能，实现严密监管与高效运作的有机统一，推进 海关管理的现代化进程，都将起到积极的作用。 关键词：理论，海关，风险管理 THE RESEARCH OF RISK MANAGEMENT FOR CUSTOMS IN WTO ABSTRACT Accession into the WTO is, first of all, the accession of the government to the WTO. It is not enterprises but the government that will face most severe challenges. After joining into the WTO, Chinese government shall adjust its laws, regulations and policies in conformity with the WTO rules. Many basic principles and rules of the WTO, like non-discrimination principle, free trade principle, transparency principle, fair competition principle, have a lot to do with the customs. Meanwhile, given that enterprises will confront severe competition and therefore engage in the international competition more completely and profoundly, enterprises’ demand on the customs will be intensified in terms of simplifying procedures of the customs and operating efficiently so as to reduce the trade cost, improve the trade efficiency and thereby enhance the competitiveness of domestic enterprises. Confronted with complicated international and domestic situation, the customs situates at the cross of variety of