海关行政执法监督问题与对策研究
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摘要
海关是国家用来打击走私活动、维护正常进出口经济秩序和保障国家税收的职能部门，由于其在国家经济活动中的特殊地位，一旦海关关员利用国家和人民赋予的权力进行以权谋私、贪污受贿甚至参与走私放私的违法活动将会给国家造成不可弥补的损失。因此，对海关关员，尤其是领导干部进行执法监督就变得越来越重要了，我们要根据海关违法违纪行为的特点，从政治的高度来认识行政执法监督工作的必要性、长期性、复杂性和艰巨性，坚持长抓不懈，不断完善行政执法监督的领导体制和工作机制，形成党中央统一领导，党政齐抓共管，行政执法监督机构负责组织协调，部门各负其责，广大群众积极参与的局面。
海关内部行政执法监督的目的是督促海关依法行政和保障行政法治，维护行政秩序，减少执法腐败的现象发生，保障公民权益和利益。同时，努力推动海关行政法律文化的革新，大力培育现代海关行政法律的理念，从法律制度、政策、方法等诸多方面加强和改进对海关行政执法行为的监督制约，尽快形成科学高效的执法监督新机制，使行政执法监督这一手段和措施，成为一种威慑力，使每个海关执法人员都能依法行政；。以此来达到思想政治工作想要达到而难以达到的目的和效果，使海关行政执法监督真正成为对内规范执法、惩治腐败，对外震慑违法行为的双刃剑。
The function department of the both custom yes state with came hit smuggle activity attendance normal port economy order and insure state revenue, special really status among owing to his at state economy activity, when once custom shut a person engaged in some field of activity avail state and people endue'authority proceed withal weight consult personal,, graft bribery even chisel smuggle put personal transgress activity make met given state into distribute state pose cannot make up for loss among in of Wherefore, versus custom shut a person engaged in some field of activity, it is led cadre proceed execute the law surveillance with change gotten went over came went over importance know clearly to especially, us want on the basis of point from custom transgress be separated travel notes for, there be that of from political height came known administration surveillance acting necessity to length phase gender complexity and difficult huge gender, adhere to length snap at not slack, both without intermission soundness administration supervisory led system and wrought mechanism, form party middle unify led into, party certain administrative aspects of government uniform snap at altogether tube, administration surveillance institution preside organize tune, department each negative his duty, the complexion of the expand army numerous product pole participate in
The purpose of administration's law-enforcing supervision is to supervise the customs to administer the state according to law and ensure the administration to rule by law inside the customs, Maintain administration order, reduce phenomenon to enforce the law corruption take place, ensure citizen rights and interests and interests Besides, make great efforts and promote legal innovation of culture, administration of customs, cultivate modern theory of law, administration of customs, energetically, A great deal of respect strengthen and improve and restrict to customs administrative law enforcement supervision of behavior from legal system, policy, metho, etc., Form science high-efficient law-enforcing supervision new mechanism as soon as possible, make administration law-enforcing supervision means and measure this, Become one deterrent force, make each customs enforcer can administer the state according to law; Come and achieve with this ideological and political work want and achieve but difficult purpose and result that up to, Make law-enforcing supervision, administration of customs, become internal standard enforce the law, punish the corruption really, Frighten the double-edged sword of the illegal activities to the outside
海关内部行政执法监督的目的是督促海关依法行政和保障行政法治，维护行政秩序，减少执法腐败的现象发生，保障公民权益和利益。同时，努力推动海关行政法律文化的革新，大力培育现代海关行政法律的理念，从法律制度、政策、方法等诸多方面加强和改进对海关行政执法行为的监督制约，尽快形成科学高效的执法监督新机制，使行政执法监督这一手段和措施，成为一种威慑力，使每个海关执法人员都能依法行政；。以此来达到思想政治工作想要达到而难以达到的目的和效果，使海关行政执法监督真正成为对内规范执法、惩治腐败，对外震慑违法行为的双刃剑。
The function department of the both custom yes state with came hit smuggle activity attendance normal port economy order and insure state revenue, special really status among owing to his at state economy activity, when once custom shut a person engaged in some field of activity avail state and people endue'authority proceed withal weight consult personal,, graft bribery even chisel smuggle put personal transgress activity make met given state into distribute state pose cannot make up for loss among in of Wherefore, versus custom shut a person engaged in some field of activity, it is led cadre proceed execute the law surveillance with change gotten went over came went over importance know clearly to especially, us want on the basis of point from custom transgress be separated travel notes for, there be that of from political height came known administration surveillance acting necessity to length phase gender complexity and difficult huge gender, adhere to length snap at not slack, both without intermission soundness administration supervisory led system and wrought mechanism, form party middle unify led into, party certain administrative aspects of government uniform snap at altogether tube, administration surveillance institution preside organize tune, department each negative his duty, the complexion of the expand army numerous product pole participate in
The purpose of administration's law-enforcing supervision is to supervise the customs to administer the state according to law and ensure the administration to rule by law inside the customs, Maintain administration order, reduce phenomenon to enforce the law corruption take place, ensure citizen rights and interests and interests Besides, make great efforts and promote legal innovation of culture, administration of customs, cultivate modern theory of law, administration of customs, energetically, A great deal of respect strengthen and improve and restrict to customs administrative law enforcement supervision of behavior from legal system, policy, metho, etc., Form science high-efficient law-enforcing supervision new mechanism as soon as possible, make administration law-enforcing supervision means and measure this, Become one deterrent force, make each customs enforcer can administer the state according to law; Come and achieve with this ideological and political work want and achieve but difficult purpose and result that up to, Make law-enforcing supervision, administration of customs, become internal standard enforce the law, punish the corruption really, Frighten the double-edged sword of the illegal activities to the outside
引文
1 David S.Authority and Corruption.5 Edition.Yale, 1998.1:55
2 Dim Thomas.Customs of American. 4 Edition.Yale, 1999.2:33-34
3 范志军．论海关依法行政与内部执法监督．第3版．海关教育出版社，2000．1：56-58
4 陈哲夫．跨越腐败的陷阱—国外反腐败的经验与教训．第2版．北京大学出版社，1996．2：151-153
5 Jackson T.Judicature For Socialty.3 Edition.Stiveill University Press, 1997.7:77-79
6 陈淮安．中国海关行政管理小议．第4版．海关教育出版社，1998．3：189-190
7 蔡定剑．国家监察制度．第6版．中国法制出版社，1991．7：111-113
8 赵荣．加强海关党风廉政建设，全面贯彻海关工作新方针．中国海关，2002，7：32-33
9 周文．海关行政执法监督制度研究与设想．中国海关，2002，5：16-17
10 风志云．海关在WTO规则下的发展．中国经济，2001，9：12-14
11 魏刚．中外执法监督制度之比较．第4版．辽宁大学出版社，1999．6：151-152
12 魏成天．海关行政执法监督发展的对策与思考．第2版．海南教育出版社，1998．7：121-123
13 孔庆峰．海关职业素质教育．第4版．人民教育出版社，2002．10：42-44
14 Robert L.Surveillance.4 Edition.Oxford, 1999.1:67-69
15 Kwan Eddle.Administration of Law.2 Edition.UW Thesis Database, 1995.8:90-91
16 Jackson Paul.Absoluteness Authority.3 Edition.Colombia University Press, 1992.1:34-36
17 Jim P.Social Intendance.2 Edition. IIT MS and Phd Theses Search.1993.1:143-144
18 吴东权．试论海关行政执法监督的艰巨性和必然性．第3版．海关教育出版社，2002．1：45-46
19 刘明溪．海关行政监察制度分析．第2版．科学出版社，1998．9：91-93
20 何云，张天龙等．权力陷阱与制约．沈阳工业大学学报，1997，35(7)：12-14
21 王建学．海关监察制度概述．第7版．东北大学出版社，1999．5：79-80
22 刘鸣九．监督--海关行政制度的保障．第5版．中国政法大学出版社，1997．12：54-55
23 Link A.Three Weight Schism. 3 Edition.California University Press, 2000.1:14-17
24 陈志平．行政管理学．第4版．北京工业大学出版社，2001．5：67-69
25 Chris Goode.Supervise analyses.3 Edition.Kentucky University Press, 2000.2:34-38
26 林．权力腐败与责任追究．第2版．法律出版社，1997．2：87-89
27 Hellen.Custom's surveillance system analyses.3 Edition.New York, 1994.1:31-32
28 李胜利．从腐败现象透析海关法制．中国法制报，2001，11：34-35
29 张青．战斗在国境线上．中国监察，2000，4：13-14
30 季正矩．海关监察与监督．第4版．中国经济出版社，1999．7：131-134
2 Dim Thomas.Customs of American. 4 Edition.Yale, 1999.2:33-34
3 范志军．论海关依法行政与内部执法监督．第3版．海关教育出版社，2000．1：56-58
4 陈哲夫．跨越腐败的陷阱—国外反腐败的经验与教训．第2版．北京大学出版社，1996．2：151-153
5 Jackson T.Judicature For Socialty.3 Edition.Stiveill University Press, 1997.7:77-79
6 陈淮安．中国海关行政管理小议．第4版．海关教育出版社，1998．3：189-190
7 蔡定剑．国家监察制度．第6版．中国法制出版社，1991．7：111-113
8 赵荣．加强海关党风廉政建设，全面贯彻海关工作新方针．中国海关，2002，7：32-33
9 周文．海关行政执法监督制度研究与设想．中国海关，2002，5：16-17
10 风志云．海关在WTO规则下的发展．中国经济，2001，9：12-14
11 魏刚．中外执法监督制度之比较．第4版．辽宁大学出版社，1999．6：151-152
12 魏成天．海关行政执法监督发展的对策与思考．第2版．海南教育出版社，1998．7：121-123
13 孔庆峰．海关职业素质教育．第4版．人民教育出版社，2002．10：42-44
14 Robert L.Surveillance.4 Edition.Oxford, 1999.1:67-69
15 Kwan Eddle.Administration of Law.2 Edition.UW Thesis Database, 1995.8:90-91
16 Jackson Paul.Absoluteness Authority.3 Edition.Colombia University Press, 1992.1:34-36
17 Jim P.Social Intendance.2 Edition. IIT MS and Phd Theses Search.1993.1:143-144
18 吴东权．试论海关行政执法监督的艰巨性和必然性．第3版．海关教育出版社，2002．1：45-46
19 刘明溪．海关行政监察制度分析．第2版．科学出版社，1998．9：91-93
20 何云，张天龙等．权力陷阱与制约．沈阳工业大学学报，1997，35(7)：12-14
21 王建学．海关监察制度概述．第7版．东北大学出版社，1999．5：79-80
22 刘鸣九．监督--海关行政制度的保障．第5版．中国政法大学出版社，1997．12：54-55
23 Link A.Three Weight Schism. 3 Edition.California University Press, 2000.1:14-17
24 陈志平．行政管理学．第4版．北京工业大学出版社，2001．5：67-69
25 Chris Goode.Supervise analyses.3 Edition.Kentucky University Press, 2000.2:34-38
26 林．权力腐败与责任追究．第2版．法律出版社，1997．2：87-89
27 Hellen.Custom's surveillance system analyses.3 Edition.New York, 1994.1:31-32
28 李胜利．从腐败现象透析海关法制．中国法制报，2001，11：34-35
29 张青．战斗在国境线上．中国监察，2000，4：13-14
30 季正矩．海关监察与监督．第4版．中国经济出版社，1999．7：131-134