Systematic Analysis Of Improving Customs Enterprise Risk Assessment And Management

Customs risk management is a set of goals to reduce and control the customs risk management activities with clear functional orientation. Customs risk management includes risk identification, risk measurement, risk analysis, risk management, risk monitoring and evaluation process. It is a process of systematic management. Customs enterprise risk assessment is the primary part of customs risk management, it’s also the key to the success of the customs risk management system. In other words, the customs risk management will mean nothing if the customs enterprise risk assessment isn’t sound enough, or we can say that it will be just a function department other than a strategy disposition to the customs management.Firstly, the paper introduces the conception of customs risk management of enterprises from three aspects of risk management, risk assessment and risk communication based on a simple review of customs risk management research status at home and abroad. Secondly, according to the customs concept of risk management "from enterprises to goods", it constructs the risk evaluation index system of customs enterprise and uses the risk measurement, AHP, multi-level grey evaluation model and other methods to evaluate customs management enterprise risk comprehensively. The results will be put into the customs supervision practice directly. At the same time, a lot of problems of risk management of China’s customs enterprise are pointed out. Finally, based on the risk assessment of developed countries’ customs business experience, the paper puts forward some countermeasures and suggestions to strengthen Customs Risk management combined with China’s reality.The main conclusions are as follows:Risk management is a synthesize consists of risk assessment, risk control, risk communication and risk review. Risk assessment is the foundation of risk management while risk communication is a rather important approach for risk management. Customs enterprise risk assessment can be evaluated from six aspects in the trade risk, organization mechanism of information risk, poor law enforcement records, market environment risk, enterprise bad reputation and enterprise credit. The actual risk can be identified by using risk measurement technology assessment. By calculating the total score, enterprise risk level can be determined, generally divided into five grades, namely very low risk business AA (0-29), low risk business A (30-59), medium risk business B (60-69), high risk business C (70-79), very high risk business D (80-100). Different regulatory strategies should be applied to five different risk levels companies, and some significant differences exist in enjoying the customs clearance facilitation measures. Classification management system of our country’s customs enterprise exists some problems in organization system applied system and index system. For example, the adaptability of management isn’t weak, the concept of "from enterprises to goods" has not been implemented and the designation of overall system issues is inadequate. The current enterprise classification management system is different from AEO system which is widely implemented in the foreign Customs’ enterprise risk management in certification standards, certification institutions, applicable object, classification hierarchy, preferential measures, the follow-up management and executive scope. The combination of reinforcing the management of customs risk management system and promoting its application is a very effective way to enhance the efficiency of the whole customs management system.