【摘要】：海關是國家進出關境的監(jiān)督管理機關,位于執(zhí)法最前沿,不僅肩負著“為國把關”和“服務經(jīng)濟”的“雙重使命”,還處于對外開放形勢發(fā)展變化帶來的要求日益提高和海關自身管理資源相對有限的“兩難困境”,有效化解和防范執(zhí)法、管理和廉政“三大風險”,是海關工作的長期任務和永恒主題,也是更好地履行國家賦予的神圣職責的重要前提。海關內(nèi)控作為一項重要的政治考慮和制度安排,對于優(yōu)化海關管理,有效防控“三大風險”,確保海關正確履職,進而實現(xiàn)海關的良治和善治具有重大意義。正是基于這樣的認識,海關從上世紀末就把完善內(nèi)控機制建設作為海關管理的重要組成部分,在理論研討和實踐層面較大積極的探索,但從現(xiàn)狀看,仍然存在著突出的問題。面對“雙重使命”和“兩難困境”,海關內(nèi)控機制建設必須重新進行梳理,以更寬廣的視角、更高的定位來做好內(nèi)控機制建設的頂層設計。責任行政是現(xiàn)代民主政治的基本理念,是當今世界各國普遍追求的目標,也理應成為海關的價值標準。本文嘗試在海關內(nèi)控機制的研究中引入責任行政理念,首先從國內(nèi)外對內(nèi)部控制的研究和實踐成果入手,對海關內(nèi)部控制、海關內(nèi)控機制等概念以及責任行政、受托責任、過程控制等理論進行了概述,在簡要回顧海關內(nèi)控建設的發(fā)展歷程、系統(tǒng)總結海關內(nèi)控機制建設存在的突出問題的基礎上,結合責任行政對權力運行監(jiān)督制約的要求,概括出了責任行政理念對完善海關內(nèi)控機制的四方面啟示,進而明確了責任行政視野下完善海關內(nèi)控機制建設的整體框架,并從制度、執(zhí)行控制、職能監(jiān)控、專門監(jiān)督、評估、隊伍建設等方面提出完善海關內(nèi)控機制建設的實施步驟。
[Abstract]:Customs is the national supervision and administration authority in and out of customs, which is at the forefront of law enforcement. It not only shoulders the "dual mission" of "guarding the country" and "serving the economy". Still in the "dilemma" of increasing demands brought by the development and change of the opening up situation and the relatively limited resources of the customs administration itself, effectively resolving and preventing the "three major risks" of law enforcement, management and a clean government. It is the long-term task and eternal theme of customs work, and is also the important premise to better perform the sacred duty entrusted by the state. As an important political consideration and system arrangement, customs internal control is of great significance for optimizing customs management, effectively preventing and controlling "three major risks", ensuring customs to carry out its duties correctly, and realizing good and good governance of customs. It is based on this understanding, customs since the end of the last century to improve the internal control mechanism as an important part of customs management, in the theoretical discussion and practice of a more active exploration, but from the current situation, there are still outstanding problems. In the face of "double mission" and "dilemma", the construction of customs internal control mechanism must be combed again, and the top-level design of the construction of internal control mechanism must be done well with a broader perspective and a higher position. Responsibility administration is the basic concept of modern democratic politics, is the goal that countries all over the world pursue, and should become the value standard of customs. This paper attempts to introduce the concept of responsible administration into the study of customs internal control mechanism. Firstly, it starts with the research and practice of internal control at home and abroad, and introduces the concepts of customs internal control and customs internal control mechanism, as well as responsible administration and fiduciary responsibility. The theory of process control is summarized. On the basis of briefly reviewing the development course of customs internal control construction and systematically summarizing the outstanding problems existing in the construction of customs internal control mechanism, the author combines the requirements of responsibility administration on the supervision and restriction of power operation. This paper summarizes the four aspects of the concept of responsibility administration to perfect the customs internal control mechanism, and then clarifies the overall frame of perfecting the customs internal control mechanism construction from the perspective of responsible administration, and from the system, executive control, functional monitoring, special supervision, evaluation, Team construction and other aspects proposed to improve the implementation of customs internal control mechanism.
【學位授予單位】：寧波大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F752.5

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相關期刊論文 前1條

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本文編號：2218968