Research On The Application Of Customs External Auditing Under Risk-oriented Mode

The Customs External Audit System is a kind of Custom system which is developed by our country's Customs to learn from the successful experience of the external audit system of the developed countries and the combination of China's national conditions.Since the 90's in the last century,the Customs External Audit System has been developed for more than 20 years.Now it is more comprehensive and more powerful,more powerful,more scientific and more standardized.Customs inspection has become an important part of the comprehensive supervision of the customs,which plays an irreplaceable role in the supervision of enterprises import and export behavior,check the problem of illegal business,and regulate the development of enterprises.At present,the quickened global economic development and the improvement in the demand on the international market are conducive to expanding China's export.At the same time,the Customs is facing new problems that the rule of law construction is becoming more and more perfect,the Customs service reform development and the inspection team human resources is relatively limited.It makes the Customs inspection work to take more responsibility and more important task,the inspectors were put forward higher requirements.The implementation of risk management is an important way for the construction of Customs modernization,the construction of risk management mechanism is the central link of the second step development strategy of the modern Customs system,and is also the central link of the construction of the Customs supervision system.The introduction of the concept of risk management to the Customs supervision is conducive to the effective supervision of the resources to play to the effectiveness of Customs supervision areas better.In the customs inspection,the risk oriented can effectively alleviate the contradiction between the heavy inspection task,the complex inspection conditions and the serious shortage of the inspectors.Based on this topic,this paper uses the risk management theory and the latest results of risk oriented audit,analyzes the current situation and existing problems of the Customs inspection,,build a risk oriented Customs inspection model,design the audit process,and combined with the design model and process in the actual inspection of the problems raised by the improvement measures.