摘要
《海关全面深化改革总体方案》为后续监管领域改革指明了方向。新时期后续监管改革首要在转变职能,关键在创新管理机制,核心在提高依法行政能力。精细化管理作为一种现代化的管理理念和管理技术,以精细管理为特征,重在节约行政成本,贵在提高管理效率。本文通过借鉴和应用"分业监管"理念,探索在海关企业稽查领域建立精细化的管理模式,并形成新型"后续监管一体化"机制,为区域通关一体化改革探索新的整合路径。
Customs Overall Plan of Comprehensively Deepening Reform gives direction to the re- form of post-clearance control, whose top priority is to transform functions, whose critical juncture lies in innovation of management mechanism and whose core is to improve the ability of law-based adminis- tration in the new era. As a modern management philosophy and technique, fine management is charac- terized with elaborate management, giving prominence to saving administrative cost and valuing the im- provement of administrative efficiency. By referring to and applying trade-based control, this paper ex- plores the establishment of fine management pattern in Customs audit, to develop a new mechanism of ＂integrating post-clearance control＂ and seek a new integrating pathway for the reform of cross-district clearance.
出处
《海关与经贸研究》
2015年第6期44-53,共10页
Journal of Customs and Trade
关键词
精细化管理
分业监管
企业稽查
Fine Management
Trade-based Control
Customs Audit
