Research On The Existing Problems And Countermeasures Of The Internal Economic Responsibility Audit In The Customs

Since 2001,the customs system has started to audit the internal economic responsibilities of the main leading cadres at various levels.After more than ten years of development,the coverage of supervision has been continuously expanded,the role of power control has been continuously strengthened,and the audit of each of them has been received and will be accepted.Leading cadres formed a kind of restraint and pressure,played a "precautionary"role against both incumbents and successors,and effectively promoted the responsibility of the main leading cadres at all levels in fulfilling their duties and observing the law.Combining daily work experience and consulting related documents,it is found that in the actual work,there are still some deficiencies in the internal economic responsibility audit of the customs,mainly reflected in:the positioning is not clear,the working mechanism is short-circuited,lacks sufficient independence,and the auditing method is relatively single.Problems such as the deepening of audit effectiveness,weak application mechanism of audit results,and restrictions on the construction of the audit team itself,and the current situation and requirements faced by the customs are still far behind.The article takes the internal economic responsibility audit of the customs as the research content,and through in-depth study and analysis,combined with daily work experience,proposes measures and suggestions for improving the internal economic responsibility audit of the customs.The article is divided into five parts:The first chapter is the introduction.By expound the background and significance of the article,we will lay a solid foundation for the research of economic responsibility audit.We read a lot of literature and understand the research status at home and abroad,and illustrate the contents,methods and innovative applications of the article.The second chapter is the basic summary and the analysis of the status quo.The connotation of the two important nouns is defined,and the three theoretical foundations of the article are explained,and the relationship between it and the economic responsibility audit is explained.The present situation of the organization of the customs audit organization is analyzed,and the necessity of the customs economic audit is discussed from four aspects.The third chapter is the analysis of the internal economic responsibility audit of the customs.Combine the daily work and consult the relevant literature data to analyze and research the main problems of refinement;The fourth chapter is to improve the internal economic responsibility audit ideas and countermeasures.Put forward suggestions for perfection from seven aspects for reference.The fifth chapter is a case study of the internal economic responsibility audit of Qingdao Customs.Based on the results of the above studies,the problems existing in the audit of internal economic responsibility of Qingdao Customs were identified and specific suggestions were proposed for the problems.