加工贸易海关监管的风险分析与处置-公共管理专业论文.docxVIP

摘 要 30 多年来，我国加工贸易得到迅速发展，成为外贸进出口、利用外资和对外 开放的重要组成部分，加工贸易在我国引进外资、扩大出口、增加就业、保持外 汇平衡、促进产业结构的调整升级等方面有着重要作用，在此期间，为适应、服 务和促进加工贸易的健康发展，海关投入较大的监管资源，不断完善、升级和改 革海关加工贸易监管手段和监管模式。但由于多种原因，加工贸易海关监管亦面 临较大的风险。 近年以来，我国海关风险管理应用取得了实质性的进展，各直属海关的风险 分析及处置实践，在防控加工贸易海关监管风险方面取得了较好的成效，利用风 险分析方法，确定加工贸易海关监管重点，形成风险式的管理，是加工贸易海关 监管的有效手段。 本文主要研究如何应用风险分析处置方法，挖掘加工贸易海关监管风险，及 时采取处置措施，防控相关风险，促进加工贸易行业规范和健康发展。第 1 章， 论文阐述加工贸易的重要作用、监管难度,分析选题背景和意义，第 2 章回顾加 工贸易存在发展成因、风险管理文献，第 3 章归纳我国加工贸易海关监管流程及 监管要点，第 4 章阐述加工贸易监管的风险识别、风险分类、风险要素，分析风 险成因，第 5 章研究海关风险分析及处置的方法，构建加工贸易风险分析处置流 程，并结合案例，对分析处置流程及分析方法开展实证分析。第 6 章，归纳在风 险分析处置的视角下加强加工贸易海关监管的意见和建议。 关键词：加工贸易，海关监管，风险分析，处置 Abstract Chinas processing trade has developed rapidly in 30 years, and has become important part of foreign trade and investment. Processing trade plays an important role in attracting foreign investment, expanding exports, increasing employment, balancing foreign exchange and upgrading industrial structure, etc. In this period, in order to adapt, service, and promote the healthy development of processing trade, customs has put into large regulatory resources. Customs supervision means, patterns and regulation of processing trade patterns are also improving, upgrading and reforming. However, due to various reasons, the customs supervision over processing trade is still facing some kind of risk. In recent years, applications of Chinas customs risk management have made substantial progress. Customs risk analysis and treatment practices achieve good results in the prevention of risk of customs supervision over processing trade .Using risk analysis methods to determine the customs supervision focus on processing trade, which is called risk-based management，is proved to be an effective means . This article studies how to prevent and control the risks, and promote healthy development of processing trade by applying risk analysis and treatment methods. In chapter 1, in order to show why choosing this topic to study, the article describes the important role of proce