贸易便利化下海关对企业风险的管理与研究-公共管理专业毕业论文.docx

摘 要 经济全球化背景下我国海关逐渐突破传统管理模式，向实施全面风险式海 关管理过渡。贸易便利化下海关如何兼顾“严密监管”与“便利快捷”，从“管 理行政”向“服务行政”迈进，建立与企业合作伙伴关系是这一发展进程的中心 环节。1999 年开始我国逐步推行分类管理基础上的差别化的企业管理制度，现 阶段基本形成“守法便利、违法惩戒”导向。实践中海关风险存在多种形式，有 货运渠道走私违规、伪报瞒报、口岸漂移逃避海关税证等常见风险，也有海关提 供贸易便利中隐含的潜在风险，如企业分类标准不科学、企业分类管理简单粗放、 企业信用评估机制不健全给海关风险式管理带来冲击与挑战。本文第 1 章引言， 介绍选题背景、国内外研究现状等；第 2 章贸易便利化下海关风险管理，界定海 关风险管理概念，着重分析贸易便利化对海关风险管理的冲击；第 3 章我国海关 对企业风险的管理与实践，引用案例分析贸易便利化前后海关对企业风险管理实 践；第 4 章我国海关企业风险管理存在问题的分析，从分类标准、分类管理和信 用评级三方面阐述；第 5 章海关企业风险管理问题的对策与建议，从丰富企业类 别管理体系、完善信用评级指标体系和优化便利化措施角度提出政策建议，提升 新形势下海关企业风险管理效能。 关键词：贸易便利，海关，企业风险，管理 Abstract Under economic globalization, the customs is gradually breaking the limitations of traditional functions. A comprehensive risk management mode is being implemented which includes not only close supervision but also speeding up the custom declaration. This enables customs to transform from an administrative department to a service provider. It is central to properly define the relationship between the customs and enterprises, and therefore establish a positive and win-win partnership between them. The customs carried out a differentiated enterprise management system based on categories from 1999, which enables enterprises to maximize their benefit from trade facilitation. However, in practice, there are hidden risks in the trade facilitation, which not only include such normal risks as cargo shipping smuggling, false declarations, they may also include risks from improper categorization and incomplete appraisal mechanism in the enterprises, which give huge challenge to Customs. Chapter 1 is about introduction of background, research methods and framework. Chapter 2 is about customs risk management based on trade facilitation. Chapter 3 is about management and practice on the risk management of enterprise by customs. Chapter 4 is about the analysis on problems of enterprise risk. Chapter 5 is about suggestions and strategies on customs risk management. Keywords：trade facilitation, customs, enterprise risk, managemen