| Since the1990s, the theory of "governance" began to enter the frontier zone of the field of management, and public governance to rethink the management of public affairs of the government as the goal of "good governance" better model. It requests the Government to abandon monopoly of force, command-style management model, replaced by a new model of multi-stakeholder involvement, equality, cooperation, corporate governance. Customs Entry and Exit of supervision and administration as a national political and economic affairs to the implementation of specific management practices in accordance with the laws and regulations and related policies on behalf of the State in the import or export process. As one of the government authorities, the Customs and Excise Department is fully aware of itself and its management is relatively square or other subjects is not merely a management and management relations, but should be diversified and cooperative relations of equality, cooperation, norms and guidance. Customs management practices, although the perspective of cooperation, customs administration, the transition to the customs control useful to explore and try, but one-way executive order management is still dominant, co-operative management of two-way interaction did not form a system. The lag on this management model, a direct result of the unclear role of customs management, efficiency is not high, the satisfaction of law enforcement to enhance fatigue phenomenon can not be effectively resolved. This paper attempts to the new public management theory, multi-center governance theory, public choice theory and the new public service theory as a guide, through co-management perspective, to explore the management of cooperation between Customs and its management is relatively square and other relevant subjects and way in order to build the ideal model of the Customs governance, and to find a better program of customs administration change to the customs control. |
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