哈尔滨海关非执法领域内控机制问题研究

发布时间：2019-04-19 01:04

【摘要】：从2003年开始,随着党中央、国务院对行政机关内部管理重视程度的进一步增强,国家各部委针对非执法领域陆续出台了一系列制度规定,如财务收支、固定资产和工程建设等,海关进一步认识到非执法领域内控机制对于防范和化解执法风险和廉政风险的重要意义。近年来,海关不断依靠自身优势,加强学习和创新,逐渐形成了初步的海关内部控制理论并有计划的付诸于实践。海关总署通过深入调查研究,于2010年年初下发了《海关总署关于加强和完善海关非执法领域内控机制的指导意见》,将海关内控机制的建设从执法领域正式延伸至非执法领域。2010年底,哈尔滨海关的非执法领域内控机制建设逐步开始,哈尔滨海关结合关区实际,制定了《哈尔滨海关加强和完善海关非执法领域内控机制工作方案》,按计划、分步骤地在哈尔滨关区范围之内开展非执法领域内部控制机制的建设工作。本文从哈尔滨海关非执法领域内涵及发展情况开始介绍,详细阐述了哈尔滨海关非执法领域内部控制机制的发展现状,重点指出了非执法领域内控机制建设存在的问题并进行原因剖析。在此基础上,以COSO理论中的内部控制五要素为切入点,为哈尔滨海关非执法领域内部控制问题的解决提出有效对策,即优化控制环境、强化信息与沟通、完善风险管理、有效控制活动、完善监控要素、加强内控文化建设及加大内控信息化建设程度七个方面。
[Abstract]:Since 2003, with the further strengthening of the attention attached to the internal management of the administrative organs by the CPC Central Committee and the State Council, various ministries and commissions of the State have successively introduced a series of system provisions for non-law enforcement areas, such as financial revenue and expenditure, fixed assets and engineering construction, and so on. Customs further recognized the importance of non-law enforcement internal control mechanism to prevent and resolve the risk of law enforcement and clean government. In recent years, customs continuously rely on its own advantages, strengthen learning and innovation, gradually formed a preliminary customs internal control theory and put it into practice. Through in-depth investigation and study, the General Administration of Customs issued, in early 2010, the guidance of the General Administration of Customs on strengthening and perfecting the Internal Control Mechanism in the Field of non-Law Enforcement of Customs. At the end of 2010, the construction of the internal control mechanism in the non-law enforcement field of Harbin Customs began gradually, and the Harbin Customs combined with the reality of the customs area. The work plan of strengthening and perfecting the internal control mechanism in the field of non-law enforcement in Harbin Customs has been formulated. According to the plan, the construction of the internal control mechanism in the non-law enforcement field has been carried out step by step within the scope of the Harbin Customs area. This paper introduces the connotation and development of the non-law enforcement field of Harbin Customs, and expounds in detail the present situation of the internal control mechanism in the non-law enforcement field of Harbin Customs. This paper mainly points out the problems existing in the construction of internal control mechanism in the field of non-law enforcement and analyzes the reasons. On this basis, taking the five elements of internal control in COSO theory as the starting point, this paper puts forward effective countermeasures for solving the internal control problems in the non-law enforcement field of Harbin Customs, that is, optimizing the control environment, strengthening information and communication, and perfecting risk management. Effective control activities, perfect monitoring elements, strengthen the construction of internal control culture and increase the degree of construction of internal control information.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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