The Research Of Optimizing The Mode Of Processing Trade Bonded Check

The research definitely present the concept and feature of Manufacture Trade&Bonded Audit.This research also elaborate the realistic significance ofextending manufacture trade and optimizing bonded audit mode, which derivefrom significance of manufacture trade to economy and the contradictionbetween the volume increasing of Imports and Exports with the labor shortage inChina Customs,And the development in General administration of Customs’macroscopic administration.In order to get best optimization in Manufacture Trade Bonded Audit mode,we should consider issue in operation of supervising with risk management.Also define, analyze, assess and manage all the problem in administration ofmanufacture trade with the Method of risk management.Combine the risk management with actual customs administration. Forinstance, at the beginning of1990’,some of developed country’s customs, suchas the USA and Australia, they brought the idea and method and technique ofrisk management into customs field, when they made and deployed strategy ofcustoms modernized development. And they considered risk management as aimportant measure to push the development of national customs modernized.After comprehensive survey to the practice of risk managements in developedcountry, they have strong sense and advanced technique and scientificregulations of risk management, and they also have rational human resourceconfiguration, all these are worth to refer. Through researching and studying on the risk management, and referring tosuccessful experience of developed country, and combining actual situation ofChina customs bonded audit, we raise a new system which basically focus onbonded audit and separate internal office work with outside audit. This modeintegrate the resource of customs administration Dept. and Customs Audit Dept.and supervise bonded manufacturer with method of bonded audit under risk ofmanagement. Customs Administration Dept. of manufacture trade is internaloffice. Which is engage in Handbook registration and reconciliation, alsoresponsible for risk analysis, audit order issued and audit consequence handling.On the other hand, Audit Dept. work as outside Dept. who directly go intomanufactures and investigate their bonded behavior under the order of internaloffice, then send the feedback and audit result back to Customs AdministrationDept.This internal and outside separated system have been put into pilot till to now,we find many shortages need to be improved in the future, such as Hiatus of law,communication issue between internal with outside, accuracy and definition ofaudit orders and results, even the outside officer’s capacity of business. In thefuture, we should improve and perfect relevant law and business training.enhance team building and the control of customs internal and outside, developthe system of third part involved in bonded audit, etc.