Research On Internal Control Mechanism Of Harbin Customs

China Customs throughout the country and out of regulatory authorities is responsible for safeguarding national economic security and has important responsibility of maintaining national import and export trade order. In recent years, with the rapid developing of China's foreign trade, customs business volume increases year by year, law enforcement risk, the risk and risk management increased. Harbin customs as law enforcement, in front of the customs border,the law enforcement against risk and the risk is a very difficult task. Harbin customs play an important role during the process of building the internal control mechanism to prevent "Three Risk". So the research on the construction of the internal control mechanism of Harbin customs has important practical significance. This paper chose this topic to give an in-depth discussion and analysis. First of all, based on the theoretical construction of COSO internal control mechanism, the necessity and feasibility analysis for the application of COSO theory to the construction of the internal control system is presented, followed by the Chinese and foreign customs internal control system comparison research. Finally, the author analyses the construction of internal control system of Harbin customs practice course and puts forward the framework of Harbin customs internal control mechanism, and the specific measures to promote the construction of the internal control system of Harbin customs.