Research On The Construction Of Internal Control Of China Customs Based On COSO Internal Control Framework

In recent years,the state gives the customs functions increasing,both to ensure the duties stipulated in the law,and strengthen the protection of intellectual property rights;it is necessary to prevent smuggling trade,but also undertake the prevention and control of nuclear explosion,security access risk;it is necessary to carry out strict supervision of the entry and exit of goods,but also supervise the inbound and outbound passengers behavior.Customs not only shoulder the important task of guarding the country's political and economic gate,but also have a direct impact on the development of the country's foreign trade economy.In response to the call of the Communist Party of China in the third Plenary Session of the 18th CPC Central Committee to further improve the operation of power restriction and supervision system,the current customs is a comprehensive national customs clearance reform.The reform of the national customs clearance brings new freedom and convenience to the customs clearance,and brings new challenges to the customs law enforcement,the system construction and the operation efficiency.In order to actively respond to these changes and challenges,the customs need to be more clearly grasp the current situation of our law enforcement and dynamic management,optimization,how to establish a perfect and effective internal control system,ensure that customs truly live,pass quickly,at the same time,the law enforcement risk prevention and management risks effectively the customs should consider,become a problem.This paper takes TJ customs as an example,the first statement of the internal control theory and COSO theory,then using the theory of domestic and foreign customs internal control status were compared,analysis of the problems of internal control in the construction of the domestic,and causes of the above problems are discussed and adopted in drawing lessons from the advanced experience of internal control foreign customs,to the end of the article put forward to optimize the internal control environment,improve the business risk evaluation mechanism,strengthen the information and communication optimization suggestions.This paper tries to apply COSO theory and the internal control practice,and based on this theory to optimize the practice guidelines,the optimization suggestions can be used as the customs or the construction of internal control mechanism has the reference value.