Application Of Compliance Management In The Internal Control Of Import And Export Business Of LB Company

With the comprehensive requirements of the government to gradually strengthen the compliance and legal operation of enterprises,enterprises operating import and export businesses need to strengthen their compliance management.The declaration of compliance of import and export goods is an important part of the compliance management of import and export business of enterprises.Whether the declaration of compliance of import and export goods is directly affected will affect the normal operation and survival of the enterprise.LB company is a company that has been in business for 13 years.It mainly produces imported raw materials and equipment for domestic production of industrial raw materials.In the past ten years of business development,LB Company has sold highquality and advanced industrial raw materials,and has a place in the field of industrial raw materials,and has become a high-quality supplier for top 500 companies at home and abroad.However,in recent years,LB has encountered some non-compliance issues in the internal control of imports and exports.If non-compliance issues are not taken seriously,it will become a non-compliance incident or case.In the environment where the government attaches importance to the compliance operation of enterprises,once noncompliance incidents occur,it will affect the normal production and sales of the enterprise.At the same time,the problems in the internal control of import and export of enterprises are mainly problems in the process or system.Therefore,it is of great practical significance to find the cause of non-compliance in the LB company's import and export related processes and systems,and analyze and propose corresponding solutions.This article takes the advanced customs certification standards as a reference,combines the import and export model of LB company,and considers the key process of import and export from the perspective of import and export compliance management.An expert group is formed in LP company(including LP company customs officers and Auditor)conducted on-site assessment of LB company process execution,and the expert team designed a questionnaire survey of the import and export business process and analyzed the results of the questionnaire.The analysis found that the reasons for its noncompliance were loopholes in the process settings,the system failed to comply with the requirements of the latest regulations,insufficient management of import and exportrelated suppliers,and failure to make full use of existing information systems.Then,through the on-site assessment of the expert team and the analysis results of the import and export process questionnaires,the process and system improvement suggestions were proposed for the most prone to errors.It also proposes improvements and optimizations based on the assessment system of import and export suppliers and the early warning function of the information system to achieve the management and implementation of optimized processes and systems.The main purpose of this study is not only to solve the problems of the internal control of the import and export business of LB company,but also to provide a reference for the improvement of the internal control of import and export of other companies in the same industry.