Research On Cases Of Audit Supervision Of M Customs

With China's import and export trade scale the surge and the international economic and trade competition intensifies, international logistics development, form constantly updating, amid increasing difficulty of customs supervision. Restructured customs supervision system and integrating regulatory resources and realize effective supervision and efficient operation of the organic unity of customs, the future development of far-reaching influence. The customs inspection of customs supervision work as an indispensable important strength, must play its irreplaceable function and institutional advantages, and actively into the "big monitoring" the construction pattern, positive change the customs audit supervision model, in order to promote trade facilitation and security trade safety of the organic unity to play a bigger role.Taking M of the actual "swim customs ZouSiAn" and "shut way lower quote import tax-free equipment scandal", "smuggling case" three cases for raw material with the advanced management material that idea guidance, and using information management and information system, process reengineering related theory, such as the case of happen carried on the thorough systematically analysis, find out the main problems of customs supervision and its reason, combined with the customs inspection work actual conditions and development needs, summarized to improve regulatory model to improve audit supervision significant; In this paper and put forward the construction of the customs inspection new mode:supervisory work reasonable classification regulatory object, perfecting the validation check, integrating audit management resources, the promotion auditing supervision effectiveness, and countermeasures for future auditing work in overall design, maximizing the efficiency of customs audit supervision work, forming promote overall supervision power of upward.