The Research Of Customs External Audit In View Of Governance Theory

With the deepening of China's reform and opening up and the legal system construction,government function shift from traditional management to "governance".Customs supervision in the customs clearance time and space limited areas,has been an important reason for restricting the effectiveness of customs control and business efficiency of customs clearance.This paper introduced the theory of governance theory,the work of the current situation and existing customs inspection mechanism to analyze the causes,led by the Customs supervision model to independent regulatory-based regulatory approach and the third sector participation as a secondary customs inspection implementation of the regulatory model of ways to solve the current problems of customs inspection.Article preface introduces the background and significance of this thesis topic,the main contents of the paper,the research methods and the basic concepts and goals of the interpretation.The second part,the work set forth customs inspection both screening is suspected of illegal business,to verify the actual situation of import and export companies,to dispose of the issues found in the audit,improvement of the business regulatory system.It is analyzing the existing problems customs inspection through the elaboration of aspects of the work.Secondly,it analyzes the problem of customs inspection to assess the current scientific assessment indicators,low inspection operational efficiency,prosecuting illegal smuggling of inadequate supervision and the presence of power rent-seeking behavior.In the third part,Problems,customs inspection biased assessment indicators lead to unscientific,vague responsibilities resulting in lower productivity,information asymmetry and lack of openness leads to ineffective supervision and the lack of effective supervision leads to the existence of corruption for customs management thinking.The fourth part,intended for the later theory is applied to control the necessity and feasibility studies Customs inspection mechanism out of the analysis.theoretical point of view of governance,to build customs inspection mechanism,the regulatory government as the dominant,leading to Customs supervision model;to independent regulatory basis,through self-inspection criteria to achieve;the third sector involvement Customs inspectors to assist the regulatory approach by authorizing the regulatory approach to achieve.focus on improving governance proposal customs inspection mechanism.Improve the legal system of elaborate and implement the concept of the rule of law;to build a management platform to increase the exchange of information,optimize training and education,strengthen the propaganda and guidance;improve coordination mechanisms,good members of the management of third-party sector,increase financial protection efforts.