Research On Customs Postal Supervision Risk Management

Risk management is an important tool for strengthening customs supervision and optimizing customs services.In recent years,with the speeding up of globalization,the rapid development of information technology and the continuous improvement of the logistics infrastructure,the domestic economy under the background of the new normal consumption upgrading demand increasingly strong," overseas online shopping" become fashion," purchasing agent”become more common.Meanwhile,cross-border e-commerce booming,foreign consumers demand for inexpensive Chinese products rapidly,foreign people buy Chinese goods through the websites increasing year by year.As an important logistics support for import and export articles,import and export postal business has been booming.In the process of supervision and control over import and export postal articles,the customs is faced with increasingly prominent problems in the fields of political,cultural,social and ecological security access risks,tax preservation risks,drug smuggling risks and intellectual property rights protection risks.Existing at present,the customs of postal articles regulation mode is archaic,the concept of risk management is not advanced enough,in the face of the growing amount of import and export mail regulation and increase of uncertain risk,need to spend a lot of manpower,material and financial resources to ensure that regulatory function needs.Otherwise,not only can not guarantee the customs clearance time,but aslo the risks of security access,drug smuggling,intellectual property rights protection risks and tax protection risks may exceed the tolerable range.First,this paper introduces the COSO-ERM theory and the concepts related to the china customs supervision of postal articles,and summarizes the current situation of the risk management of T customs supervision of postal articles based on the eight interrelated components of COSO-ERM theory.Then,find out the problems and causes of T customs in the supervision of postal articles are analyzed.Finally,the paper make suggestions to improve the risk management of T customs supervision of postal articles.T customs is the birthplace of customs supervision of postal articles,and its supervision and control characteristics are also very representative.The research in this paper can not only provide reasonable solutions for the risk management of the supervision of postal articles by T customs,but also provide ideas for the improvement of the supervision of postal articles by similar regional customs in China.It has certain guiding significance for the risk management of the supervision of postal articles by China customs.