Customs Audit Functions, Improve Under The New Public Management Perspective

With the accelerating process of globalization, international trade is increasing, expanding the scope of customs supervision and strict regulation and fast-track the contradiction between the more and more intense, has risen for the modern customs to resolve the contradiction. Emphasis on the traditional model of customs supervision on-site monitoring, stress the importance of goods in customs-site monitoring, which can not be closely monitored, but also delayed the opening hours will not solve the main contradiction of contemporary customs. To solve this contradiction, countries have to establish the customs inspection of the management model.Customs inspection is no longer a simple on-site monitoring, which fundamentally changed the pattern of customs supervision and control. Customs inspection refers to the customs clearance of import and export goods from the date of three years or in the bonded goods, reduction of customs duty on imported goods within the supervision period, the Pijicharen accounting books, accounting documents, customs certificates, as well as other relevant information (hereinafter collectively referred to as books, documents and other relevant information) and the relevant import and export goods for verification, monitoring Beijicharen the authenticity and legitimacy of import and export activities.This management model has fundamentally changed from the customs supervision and control model. It combines business checking, business management and risk management business in a three, both the customs supervision and control of time forward, backwards passes, but also extends the scope of customs supervision, monitoring object is not only the clearance of goods import and export enterprises, also includes customs clearance of goods for import and export tracking and supervision and management of the enterprise itself, so that customs supervision and more initiative and flexibility.China's Customs formally established in 1994 and implementation of customs inspection system, has 10 years of history, also achieved some success. During the customs inspection on the building of the system have also been the theory and practice of multi-party attempt to, but due to a late start, the overall audit of the Customs has always been at the initial stage, so how to establish and improve China's customs inspection system has become our country Customs and Excise Department on the main topics.This paper begins by describing the current academic research on the management of the customs inspection of the theoretical results and to study the Netherlands and other developed countries through its participation in the work of the customs inspection and other personal practical experience, summed up the current status of Qingdao Customs inspection system exist in the following problems:(1) legal basis for the imperfect, leading to the customs inspection functions of the position ambiguity; (2) Customs inspection follow-up to the management of relevant departments in the existence of overlapping functions of conflict; (3) ways and means of inspection functions of the single, leading to low efficiency of the customs inspection:(4) limitations of traditional thinking, the customs inspectors to carry out inspection work; (5) inspection management means backward and unfair performance appraisal system.Second, the use of new public management theory to analyze the reasons for these problems, and through the new public management theory, successful application in related fields has been enlightened through the system, in-depth study and exploration, given perfecting China's customs inspection regime. Specific measures include:(1) accurate positioning, integrating the functions of the customs inspection; (2) improve the legal system, customs inspection and pay attention to the quality of the customs inspection results; (3) a reasonable analysis, using a wide range of authority or decentralized management; (4) introducing scientific enterprise management system to improve the efficiency of customs inspection; (5) the introduction of competition mechanism, play a role of intermediary organizations.Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few. This paper is the reform of corporate audit services of an attempt to explore, because the use of new public management theory is still relatively advanced, the theory itself is not enough at night, plus author's own strength is limited, in the paper, there are still many deficiencies. This study is mainly played the role of attracting valuable opinions and hope that can lead to the academic community, business checking business concern, after all, the status quo China Customs requires us to first do the basic work of the customs inspection, namely, corporate audit services. We must proceed from reality, to seek an accord with China Customs true,with Chinese characteristics, customs inspection system development.