Research On The Customs AEO Enterprise Financial Evaluation System

In order to achieve the "Global trade security and facilitation standards framework" goal and build partnership between the Customs and business,achieve the goal of trade security and facilitation,the World Customs Organization introduce"certified operator"(AEO)management system.In June 2005,Chinese Customs as one of the world Customs organization members,on the 105th/106 session of council signed the implementation of the "global trade security and convenience standard framework" letter of intent,began to actively explore and research the AEO system,turn the system to the domestic system.In June 2014,the State council promulgated the social credit system construction plan outline(2014-2020)",declared the national credit system construction work comprehensive advancement,the Customs credit management work is also in full swing.Issued by the general administration of Customs in October 2014,the "interim measures for the Customs of the People's Republic of China enterprise credit management"(order no.225 of the general administration of Customs),open a new era of credit management of Customs.The interim measures for the Customs of the People's Republic of China enterprise credit management and the associated with the Customs enterprise certification standard are the international AEO system and management system of the domestic credit,contains both the international AEO system for certification of enterprises to strengthen internal control and trade security system construction,and give attention to both the domestic credit system construction of the joint punishment joint incentive management requirements,specification requirements for AEO certification enterprises more detailed and comprehensive,Customs AEO certification of complexity,systematic,professional company.It covers the enterprise internal control,financial situation,obey the law norms,such as trade security evaluation content.As Customs gradually establish and perfect the credit management,with the domestic credit linkage between the various government departments are increasingly close,evaluation of AEO certification enterprise financial situation become the implementation of the comprehensive evaluation of an indispensable important content.However,due to the international AEO system requirement for authentication enterprise financial situation is simpler,and no corresponding other international system as a reference,and the Customs and the lack of professional financial resources,so that the current financial evaluation of the Customs enterprise certification standard content is relatively simple,can't effective evaluation of enterprise's financial condition,cannot satisfy the requirement of the Customs supervision,thus forming an effective corporate finance evaluation index to adapt itself to the requirements of Customs supervision and credit management,is before we need to solve the problem.This paper is to explore under the Customs credit certification management system,the optimization of the enterprise financial evaluation system.Main idea is:first,to review the Customs since the implementation of credit management,the Customs the status of the certification work,problems arising from the execution process.Secondly,according to the basic theory of enterprise financial evaluation system and a basic understanding of the Customs credit certification system,analyzing the Customs enterprise certification standard financial evaluation index system for the existing defects and causes;Finally,this paper tries to choose through certain methods in accordance with the Customs certification of financial indicators,combining with the certification as an example,analyses the advantages and disadvantages of the old and the new index system to support this argument,put forward the optimization advice,credit certification system to actively explore for Customs.The author hopes that by study of Customs AEO certification enterprise financial evaluation system,scientifically choose the financial evaluation indicators,together with other non-financial evaluation criteria reflect objectively and evaluate enterprise's operating conditions.On the one hand,further perfecting the system of certification standards and Customs,enhance the value of certification,certification in credit management and the core position of Customs supervision chain,on the other hand to guide enterprises get AEO certificate by strengthening the overall management level,thereby gaining at home to enjoy convenient Customs clearance,convenient in international mutual recognition,and preferential treatment,win the initiative in participating in international economic competition,form a differentiation advantage.