Research On Credit Rating System In Customs' Management

China Customs has always been committed to promoting the modernization of the customs management system and governance capacity.As one of the key governance tools,with the development of China customs' management philosophy,the credit rating system has undergone many reforms and evolutions in the recent three decades.It has played an increasingly important role in modern customs management.In the long run,the study on the credit rating system of customs has great practical significance.First,reviews the past reforms of the credit rating system since the introduction of credit management.Makes an overall assessment from the perspective of the changes in the customs and the business community and the changes in the regulatory mechanism of China Customs.The reasons for the previous reforms are analyzed.One is driven by the inherent contradictions in customs supervision.The other is the lead of the development trend of international customs.The third is the demand of decentralization and building a social credit system in China.Secondly,this paper analyzes and evaluates the current credit rating system in China Customs,and objectively reviews the effectiveness of the system operation.From the practical point of view,it points out that the existing system exists a series of questions in the rating object,level setting,rating method,rating process and system implementation.Comparing with the C-TPAT system in the United States,the EU AEO system and the credit rating system in bank credit.Finally,according to the personal practice,the advanced experience of overseas customs and the mature practice of bank credit,this paper put forward the optimization suggestions.Including:optimizing the object of credit rating and rating setting,improving the credit rating operation process,strengthening the training of credit rating strength,deepening the cooperation between customs and enterprises,introducing social intermediaries to participate in credit evaluation,and further optimize customs joint incentive measures.