Research On The Standardization Systems For Balance Accounting Of Bonded Goods Inventory

After the reform and opening up,processing trade,as an important way of foreign trade for China,has undergone significant development.China’s total volume of processing trade was only US$ 245 million in 1979,while the corresponding figure reached US$ 1.41 trillion in 2014.Therefore,processing trade has become an important part of China’s economy,and made a significantly positive contribution to economic development of China.In customs supervision of bonded goods in processing trade,balance accounting of bonded goods inventory is a quite important means.However,the current balance accounting of bonded goods inventory faces many problems,which not only restrict the utilization of human resources at customs,but also hinder the improvement of management skills of processing trade enterprises.It is quite significant to promote the standardization of balance accounting for bonded goods inventory,because promoting the standardization of balance accounting for bonded goods inventory in processing trade can not only improve the working efficiency and quality of the customs sector and the quality of customs officers,but also effectively reduce the risk in clean administration and law enforcement.In addition,promoting the standardization of balance accounting for bonded goods inventory in processing trade can significantly improve the management of processing trade enterprises,promote the enterprises’ in-depth understanding of the customs supervision system,perfect the enterprise management system,and enhance the management level.Based on an introduction to the bonded goods supervision system in processing trade and an analysis of the principle of bonded goods inventory balance,this paper builds a set of standardization systems for balance accounting of bonded goods inventory and makes meaningful attempts and efforts for building the standardization systems for balance accounting of bonded goods inventory.