Optimization Of Basic Border Customs Internal Control Mechanism Research

Since 1970s,our country has begun to pay attention to the research on how to solve the problem of the basic level government management mechanism is not perfect,the government administrative efficiency is low,the risk management has a series of problems such as the existence of a loophole.With the rapid development of China's domestic and international trade,the particularity and complexity of the functions of the customs department business gradually increased,the customs department internal control problem has become a social focus and focus on the contents of the government.But there is still a lack of specialized and centralized discussion on the internal control of the basic level.This paper starts from the research background and significance,combing the research contents and characteristics,research methods,and then discusses the internal control theory and research literature at home and abroad,including the related concept of internal control,customs,development of internal control theory of government internal control theory,the research situation at home and abroad.Then a detailed analysis of the COSO theory to construct the grass-roots border customs internal control mechanism,including the basic characteristics,basic border customs border customs internal control mechanism,basic features of border customs internal control system and COSO control theory.And focus on the basic level of the border Pingxiang Customs internal control mechanism and problems,including the basic situation of the Pingxiang Customs,Pingxiang Customs internal control mechanism construction work practices,Pingxiang Customs internal management issues and vulnerabilities.Finally put forward the countermeasures to optimize the basic border customs internal control mechanism,including basic border customs internal control mechanism optimization difficulty,grassroots border customs internal control mechanism of the basic ideas,basic optimization countermeasure and suggestion to optimize the internal control mechanism of border customs.The last is the conclusion.