Research On Risk Management Of China's Subordinated Customs

With the globally economic integration and increasing international contacts, the scope of the customs' supervision has been enlarged so that the customs face the dilemma between the strict execution and the high-efficient operation. The original model of the customs' supervision hasn't been adapted to the needs of the current situation. In order to alleviate the dilemma effectively, the customs at home and abroad have introduced the idea of risk management into the customs management. Therefore, to establish a system of custom risk-management has become a common topic for the customs.This paper uses the former study on customs risk-management for reference and makes a study on the risk-management system of subordinated customs, aiming at the status quo of a system of custom risk-management which hasn't been set up in China. First, the paper elaborates the theoretical basis of risk management and defines the connotation of risk management from the standpoint of the government. Then, the risks faced by the customs are divided by four categories, which are the risk of enterprise credit, the risk of goods price, the risk of macro-environment, and the risk of business operation. Meantime, balanced scorecard> mathematical statistics andcomprehensive appraisal of experts are applied in the process of the appraisal of these four kinds of risks. Furthermore, the framework of risk-management system of subordinated customs is proposed. Finally, the operation system of the risk management of Zhenjiang's customs is set up. Take the example of a case in the customs of Zhenjiang, a risk appraisal is made.