| Customs external audit, built on the basis of the western developed countries customs external auditing experience, is a new model of customs supervision system. It aims to solve the two main pairs of contradictions, ie, lack of human resources and growth of supervision workload, strict supervision and rapid clearance. In the history of less than 20 years, it has become the core strength of the follow-up supervision of China Customs.The current external auditing system in China Customs is divided into routine external audit, special external audit and verification external audit. Among them, the routine external audit, with the characteristics of initiative, planning, comprehensiveness and coverage, is in the foundational status in the customs external auditing system. China Customs external auditing system, after nearly 20 years of development, has obstained certain achievements. However it also shows some problems. By choosing routine external audit as the object of study, this thesis will more fully reflect the present situation of China Customs external audit such as positioning instability, weak enforcement, poor information and low effiency and so on; at the same time, this study will make the research results more widely used in the practice of the customs external audit.This thesis aims to, through analysis the achievement and insufficient of the current mechanism, also presenting the situation and challenges from the perspective of mechanism innovation, explore the establishment of goal, principle and implementation path that are more in line with the mechanism of its functions and responsibilities,hence promote the integration of customs external audit work mechanism and improve the quality of customs supervision.This study is mainly guided by the holistic governance theory. Holistic governance theory,as a new stage of the development of the theory of public management, has drawn wide attention and been applied in many fields of the government reform by more and more countries.The holistic governance theory,which aims to deal with the "fragmentation" phenominon caused by the government reform under the guidance of the new public management theory, provides a theoretical guidance for this study in the respects of establishing public interest objectives and responsibilities, strengthening inter-sectoral division and cooperation, application of information technology, and value of integration, coordination and overall operation, etc.This thesis first reviews the development of China Customs external auditing system, then analyzes 4 issues exsisting in current routine external auditing mechanism combined with evaluation of Qingdao Customs routine external auditing practices, and finally discusses the goals, principles and implementation path to realize routine external auditing mechanism innovation by using the holistic governance theory. The goal of external auditing mechanism innovation is expected to achieve joint function for the common goal of overall supervision, every supervision department complement and reinforce each other ultimately the seamless supervision and service, based on full communication and cooperation, through effective coordination.Innovation should be in accordance with scientific and clear positioning, adhere to the risk-oriented approach, push steadily forward and strengthen the technology guarantee. The implementation path, respectively discusses the duty position, implementation methods, technical support and performance evaluation in details.Previous studies on the holistic governance have long enough focused on the object of government or government department which itself is a " whole" image appears on the object and implementation of governance, from the " whole" top-down perspective to study how to achieve functional integration, institutional collaboration or streamline and efficiency enforcement. However, the holistic governance theory is not just a top-down one-way theory. To discuss how a particular piece of the overall contribute to realization of the holistic governance through the mechanism innovation,this bottom-up research idea should also be a character of holistic governance. Therefore this thesis attempts to study in this direction, from the routine external audit in the customs external audit as well as the customs external audit in the customs supervision as a "part" in the whole, to discuss the machanism innovation can bring what kind of impact to the holistic governance, and design a specific way to realize the mechanism innovation. |
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