基于流程管理的海关物流监控风险管理的实现途径探讨

Discussion on the Way to Realize Risk Management of Customs Logistics Control Based on Process Management

本文将海关置于国际大物流背景下,客观分析了我国海关物流监控应用风险管理的现状,剖析其中的瓶颈问题。在此基础上提出要有效地应用风险管理到海关物流监控工作中去,就必须围绕分类管理、守法便利、扩展监管时空、整合资源、集约化管理等基本原则开展工作,并按照建立物流监控风险管理基础环境风险识别、风险测量、风险处置与反馈、风险管理效果评价、企业守法测量等步骤形成风险管理循环闭路,对货物通关的全过程加以监控,同时把通关作业的视角扩大到货物通关前、中、后三个环节,将事前风险分析评估、风险差别化处置和事后稽查有机结合起来,建立一条加快现场通关速度、防范控制违法风险、优化配置行政资源、提高通关管理效能的新路子。

Placing the customs under the background of international logistics,the article objectively analyzes the current situation of risk management of customs logistics control in China and looks into the bottleneck problem encountered. In order that the risk management can be effectively applied in customs logistics control calls for the following efforts： it is necessary to carry out the work on the basis of principles of categorized management,facilitation for compliance,temporal and spatialextension ofcontrol,resources integration and intensive management etc.,and to establish the risk management cycle consisting of identification, evaluation, treatment and review and compliance measurement. It is also recommended to exercise control over the whole process of the clearance including pre-arrival,arrival and post-arrival stage,and to combine pre-arrival risk analysis,prioritization of risk treatment and post-clearance audit,so as to find a way to expedite customs clearance,effectively prevent and control the risks of irregularities,optimize the allocation of administrative resources and improve the effectiveness and efficiency of customs control.