Optimizing The Evaluation System Of Internal Control In Customs AEO Certification System

Terrorism and cross-border smuggling constitute a serious threat to the global socio-economic development and are the common hostile forces of all countries in the world.To this end,in June 2005,the World Customs Organization adopted the Framework of Standards for Global Trade Security and Facilitation.On the basis of the Framework Rules,it proposed the implementation of the "AEO System" for Customs enterprise management.The purpose of the system is to build a partnership between Customs and the business community,so as to achieve the goal of global trade security and convenience.The "AEO Certification System" is the Customs'identification of enterprise credit.An evaluation system based on grades.The Interim Measures for Credit Management of Customs Enterprises will be implemented by the Customs of China on December 1,2014.At the same time,the Customs Certification Enterprise Standard will be issued as the evaluation standard of the Customs AEO Certification System.On May 1,2018,the "Measures of the People's Republic of China on Credit Management of Customs Enterprises" will be implemented with the word "temporary" removed;on January 1,2019,the newly revised "Customs Certification Enterprise Standards"(including general standards and individual standards for consignees and consignees of import and export goods,customs declaration enterprises and foreign trade integrated services enterprises)will be implemented,and the old version of the standards will be abolished at the same time,A new era of credit management of customs AEO system will be launched in an all-round way.This paper focuses on the effectiveness of the enterprise internal control evaluation system in the Customs AEO certification system,that is,whether it can truly and effectively comprehensively evaluate the risks of daily production and management of enterprises to trade security,so as to evaluate enterprises into different credit levels.The main ideas are as follows:firstly,reviewing the difficulties encountered by customs officers in the certification work since the implementation of AEO certification,and the hot issues of enterprises'feedback in accepting the customs audit and evaluation;secondly,combining the internal control evaluation theory with the actual certification work of customs,analyzing the reasons for the limitations of the internal control evaluation system of enterprises in the customs AEO certification system:This paper tries to optimize the evaluation system of enterprise internal control in customs AEO certification system through evaluation index and evaluation method,and verifies this argument by comparing the impact of optimization on enterprise management and certification work with certification cases,so as to enhance the reliability of enterprise trade security through customs AEO certification,and make active exploration for the development of customs AEO system.Finally,it is expected that through the study of the internal control evaluation system in the customs AEO certification system,the corresponding optimization suggestions will be put forward to make it more convenient for operation and implementation,and better accepted by business partners.On the one hand,we should improve the credit management of the customs AEO system,enhance the quality of AEO certification,create the gold lettered signboard of Chinese customs AEO enterprises;on the other hand,implement the national "one belt and one way" initiative,support our enterprises' "going global",and promote global trade security and facilitation.