Study On Internal Control Of Dongguan Customs Based On COSO Framework

People’s Republic of China Customs is the entry and exit of the country’s regulatory authority. Currently our country’s economic development has stepped into new mode. The development trend is turning from high speed to medium high speed and foreign trade is in a slow downward channel. National Customs Service is facing new trade format, deep into the country, "along the way" real issues and anti-smuggling strategy penetration intertwined with anti-terrorism, counter-narcotics, non-proliferation, environmental protection and other complex cases. Comprehensively deepen reform and build legal customs is a recipe to meet the challenges. Internal control is an important way in which the performance improvement of customs. Customs aims to ensure the internal control of the powers conferred by national law to exercise, to prevent the "three risk" and so on and to develop and implement a series of customs management process of self-control and restraint methods, measures and programs, with a focus on restrict the exercise of power supervision. Customs is also focused on internal control processes and ways of interaction between the formation of a working system of internal control, in addition to including the implementation of control functions to monitor and supervise the implementation process specifically, the need to develop rules and norms and to establish mechanisms to assess the results of the disposal of other sectors organic links.Dongguan Customs is a grassroots membership of Huangpu Customs, covers the bonded processing, trip check, postal express, vehicle inspection field and other business areas. Dongguan Customs started the internal control mechanisms since 2006 through constant exploration and innovation and has made some achievements in various fields. However, before the entire reform trend, the current internal control mechanism is facing bottlenecks, which must be tackled. This paper is based on the internal control theory for the study, which summarizes and reviews the process of gradually building internal control mechanisms of Dongguan customs, evaluates the effectiveness of internal control mechanisms achieved, analyze problems and shortcomings of the mechanism exists through questionnaires and field visits, and determine the crux. Then combined with the actual introduction of Dongguan Customs COSO framework, optimize the study of current running system drawing on the COSO framework, propose appropriate responses to the optimization problems in trying to improve the internal control mechanisms of Dongguan Customs fundamentally to make Dongguan Customs internal control activities can achieve new breakthroughs and achievements, improve management efficiency and prevent the integrity risk, which finally contributes more stable development in the new round of reform and the overall situation for Dongguan customs.