Research Of Harbin Customs Internal Control Mechanism In The Field Of Non Law Enforcement

Since 2003,with the further enhancement of the Party Central Committee and the State Council attach importance to the internal management of administrative organs,and the ministries of the State Council has promulgated a series of regulations on non law enforcement,as the financial revenue and expenditure,fixed assets and construction,etc.Customs has further understanding the important of internal control mechanism in the field of non law enforcement to prevent and resolve the risk.In recent years,Customs continued to rely on their own advantages to strengthen the learning and innovation,and gradually formed a preliminary theory of Customs internal control and put it into practice in a planned way.In 2010,General Administration of Customs issued "Guiding opinions of the General Administration of Customs on strengthening and improving Customs non law enforcement in the field of internal control mechanism" after in-depth investigations,that extending the construction of Customs internal control mechanisms from the field of law enforcement to the non law enforcement formally.At the end of 2010,the construction of non law enforcement in the field of internal control mechanism of Harbin Customs was start.Harbin Customs formulated the "Work Program of Harbin Customs on strengthening and improving Customs non law enforcement in the field of internal control mechanism" according to the practice of customs district,and according to the plan to carry out the construction work of the non enforcement of internal control mechanism within the range of Harbin Customs district step by step.This paper start with the introduction of the connotation and development of non law enforcement of Harbin Customs,and described the development situation of Harbin Customs non enforcement of internal control mechanism in detail,then highlighted problems on the construction of the internal control mechanism in the field of non law enforcement and analysis the reasons.On this basis,this paper regard the five elements of internal control in COSO theory as the breakthrough point to put forward effective countermeasures to solve the problems of Harbin Customs internal control in the field of non law enforcement,including optimizing the environment of control,strengthening of information and communication,the improvement of risk management,control activities effectively,improve the monitoring elements,strengthen the construction of internal control culture,strengthen the development of internal control informatization in seven sectors.