Research On Issue And Strategy Of The Internal Control In The Field Of Law Enforcement In W Customs

China Customs is the supervisory and administrative organ of China's import and export,which aims at exercising customs clearance,collecting tariffs and checking smuggling and other important functions.However,due to the special nature and characteristics of customs work,coupled with the rapid development of business and the ever-changing situation at home and abroad,customs in law enforcement,management and integrity of the pressure to continue to increase,to play the internal control of customs in the prevention of various risks,The role of prevention of law enforcement risk to protect the reform and development of the significance of the more prominent.But the customs for the State Council by the vertical leadership of the state organs,the customs work across the country,business categories,law enforcement environment and even income levels are very different,simply apply the same internal control system and the effect of the method is bound to be greatly reduced.Therefore,this article takes W customs as the main research object,and makes a panoramic description and in-depth analysis of the history and operation of internal control in W law enforcement field on the basis of combing the internal control of domestic and foreign government and customs departments.In the internal environment,Risk assessment,control activities,information communication and monitoring,and so pointed out the shortcomings of W customs.At the same time,based on the internal control theory of customs,drawing lessons from COSO internal control and enterprise comprehensive risk management framework,drawing on the advanced practice of internal control of the customs of the Netherlands,redrawing the internal control operation path of W customs enforcement field,and put forward some aspects of running route The optimization and improvement of ideas,especially in the goal-driven internal control,improve the W customs risk control system and try to carry out internal control evaluation and other aspects of the more detailed recommendations,in order to improve and optimize the field of W law enforcement to provide internal control Reference,while the experience is universal and reusable,for other countries to absorb the reference.