A Research On Internal Control Mechanism Of Law Enforcement In Manzhouli Customs District P.R.China

China is the world's second-largest economy and integrates with the world's economy deeply.As state authority responsible for supervision and control over everything entering and leaving the territory,the administrative efficiency and governance level of customs play an important role in China's foreign trade.But on the ranking of international organizations' trade facilitation,the ranking of cross-border trade facilitation lags behind the total ranking in our country which indicates that the customs should further improve administrative efficiency.Moreover,customs is also a place easy to cause corruption so governments all over the world are concerned about the probity and self-discipline of customs officers.To some extent,breaches of law or discipline in Manzhouli Customs District P.R.China expose its weakness in internal control mechanism.The perfect theoretical research is an important guarantee of internal control theory that is of great practical significance to effectively prevent corruption in the field of public administration,reduce administrative costs,improve administrative efficiency,promote governance capacity and modernization in the field of public administration as well as enhance the credibility of the government.The thesis uses literature research,comparative analysis,case analysis,systems analysis and latest theoretical framework of COSO internal control to find out the problems in internal control mechanism of Manzhouli Customs District P.R.China,such as human resource loss,risk prediction lagging behind reform,information inadequacy and asymmetry,rigid internal evaluation system and deficiency of risk management performance.From the practical operational level of business front line,it is found that there are some problems of internal control mechanism such as the results of China-Russia-Mongolia Customs cooperation is not fully used and the risk brought by Russian trade policy is insufficiently studied and judged.Through deep analysis and summary,the thesis learns from the advanced internal control experience of customs at home and abroad to put forward the construction of an integrated internal control mechanism for law enforcement in Manzhouli Customs District P.R.China,the optimization of the environment and talents retaining.It also brings riskprediction into top-level design to establish an interconnected information platform,build an internal control evaluation system and a risk management performance system.Besides,in order to optimize and improve the internal control mechanism of Manzhouli Customs District P.R.China,this paper incorporates the “three interacts” results of China-Russia-Mongolia into internal control and establishes an early warning mechanism to study and judge Russian trade policy risks and other countermeasures.