Research On Internal Controls Of The Customs Anti-smuggling Enforcement

Since the State Department decided to set up the anti-smuggling police in 1998,the anti-smuggling police has become the major functional department which plays an important role in safeguarding and promoting the economic development.As a professional anti-smuggling force,they have not only the criminal enforcement power but also the executive enforcement power.The anti-smuggling police has always been in the intersection of the national,regional,corporate,and even personal interest.Nowadays,our country has entried into the time of the institutional transition and economic transformation.Kinds of reforms have been push.And the pattern of different interest has been adjusted.The enforcement,management and integrity risks which the Custom faces have become increasingly complex.In recent years,the Custom has recognized that the internal control is more and more important to regulate and restrain the enforcement power.And we began to explore the characteristics and actual compliance about the internal control.In 2003,the anti-smuggling police began to establish the internal control.The enforcement,management and integrity risks have been effectively controlled.However,in some anti-smuggling departments and the law enforcement sectors,the internal control remains blind spots and weakness.As is known,the internal control established in the custom is still arduous task.In the paper,we will adopt the literature research and the case analysis.The paper is based on the internal control theory,and we will take the GB Customs as the example to analyse the risk which the anti-smuggling police faces.Besides,we put forward some ideas to improve and optimize the supervision of the enforcement power,which is good for the Customs' long term development.