新公共管理视角下完善海关稽查职能研究
|
摘要
随着全球化进程的加快,国际间的贸易往来日益频繁,海关监管范围不断扩大,严密监管与快速通关之间的矛盾越来越激烈,已经上升为现代海关要解决的主要矛盾。传统的海关监管模式偏重于现场监察,强调通过在海关现场对货物进行监察,这既不能做到严密监管,更拖延了通关时间,并不能解决当代海关的主要矛盾。为了解决这个矛盾,各国纷纷建立海关稽查的管理模式。
海关稽查不再是单纯的现场监察,它从根本上改变了海关监管的模式。海关稽查是指海关自进出口货物放行之日起3年内或者在保税货物、减免税进口货物的海关监管期限内,对被稽查人的会计账簿、会计凭证、报关单证以及其他有关资料(以下统称账簿、单证等有关资料)和有关进出口货物进行核查,监督被稽查人进出口活动的真实性和合法性。它集企业稽查、企业管理和风险管理三大业务于一身,既将海关监管的时间向前、向后进行推移,又延伸了海关监管的范围,监管对象不单单是进出口企业的通关货物,还包括对以通关货物的跟踪和对进出口企业本身的监督管理,使海关监管更具有主动性和灵活性。
我国海关在1994年正式建立和推行海关稽查制度,至今十几年的历史中也取得了一些成绩。期间关于海关稽查制度的建设也进行了理论和实践的多方尝试,但是由于起步较晚,总体上对海关稽查的研究始终处在起步阶段,因此如何建立和完善我国的海关稽查制度成为了当前我国海关研究的主要课题。
本文首先阐述了目前学术界关于海关稽查管理的研究的理论成果,并通过参与考察荷兰等发达国家海关稽查工作等个人实践经验,总结出目前青岛海关稽查制度现状中存在以下问题：(一)法律依据不完善,导致海关稽查职能定位模糊；(二)海关稽查相关部门在后续管理中存在职能交叉冲突；(三)稽查职能方式方法单一,导致海关稽查工作效率低：(四)传统的稽查思维限制海关稽查工作的开展；(五)稽查管理手段落后,绩效考核体系不合理等。
其次,运用新公共管理理论,分析产生这些问题的原因,并通过从新公共管理理论在相关领域成功运用得到的启示,通过系统、深入的研究探索,给出完善我国海关稽查制度的措施。具体措施包括：(一)准确定位,整合海关稽查职能；(二)完善海关稽查法律制度,注重海关稽查质量、效果；(三)合理分析,采用广泛的授权或分权管理；(四)引入科学的企业管理制度,提高海关稽查的效率；(五)引入竞争机制,发挥中介机构的作用。
当前对海关稽查的研究主要集中在风险管理模式的建立,专门针对企业稽查业务的研究却很少。本文正是对企业稽查业务改革的一次尝试性探讨,因为运用的新公共管理理论还是比较先进的,理论本身还不够晚上,加上作者本身的实力有限,在论文中还存在很多不足。这次研究主要是起到抛砖引玉的作用,希望能引起学术界对企业稽查业务的关注,毕竟中国海关现状要求我们首先要做好的是海关稽查的基本工作,即企业稽查业务。我们必须从实际出发,寻求一条符合中国海关实情,具有中国特色的海关稽查制度发展之路。
With the accelerating process of globalization, international trade is increasing, expanding the scope of customs supervision and strict regulation and fast-track the contradiction between the more and more intense, has risen for the modern customs to resolve the contradiction. Emphasis on the traditional model of customs supervision on-site monitoring, stress the importance of goods in customs-site monitoring, which can not be closely monitored, but also delayed the opening hours will not solve the main contradiction of contemporary customs. To solve this contradiction, countries have to establish the customs inspection of the management model.
Customs inspection is no longer a simple on-site monitoring, which fundamentally changed the pattern of customs supervision and control. Customs inspection refers to the customs clearance of import and export goods from the date of three years or in the bonded goods, reduction of customs duty on imported goods within the supervision period, the Pijicharen accounting books, accounting documents, customs certificates, as well as other relevant information (hereinafter collectively referred to as books, documents and other relevant information) and the relevant import and export goods for verification, monitoring Beijicharen the authenticity and legitimacy of import and export activities.This management model has fundamentally changed from the customs supervision and control model. It combines business checking, business management and risk management business in a three, both the customs supervision and control of time forward, backwards passes, but also extends the scope of customs supervision, monitoring object is not only the clearance of goods import and export enterprises, also includes customs clearance of goods for import and export tracking and supervision and management of the enterprise itself, so that customs supervision and more initiative and flexibility.
China's Customs formally established in 1994 and implementation of customs inspection system, has 10 years of history, also achieved some success. During the customs inspection on the building of the system have also been the theory and practice of multi-party attempt to, but due to a late start, the overall audit of the Customs has always been at the initial stage, so how to establish and improve China's customs inspection system has become our country Customs and Excise Department on the main topics.
This paper begins by describing the current academic research on the management of the customs inspection of the theoretical results and to study the Netherlands and other developed countries through its participation in the work of the customs inspection and other personal practical experience, summed up the current status of Qingdao Customs inspection system exist in the following problems:(1) legal basis for the imperfect, leading to the customs inspection functions of the position ambiguity; (2) Customs inspection follow-up to the management of relevant departments in the existence of overlapping functions of conflict; (3) ways and means of inspection functions of the single, leading to low efficiency of the customs inspection:(4) limitations of traditional thinking, the customs inspectors to carry out inspection work; (5) inspection management means backward and unfair performance appraisal system.
Second, the use of new public management theory to analyze the reasons for these problems, and through the new public management theory, successful application in related fields has been enlightened through the system, in-depth study and exploration, given perfecting China's customs inspection regime. Specific measures include:(1) accurate positioning, integrating the functions of the customs inspection; (2) improve the legal system, customs inspection and pay attention to the quality of the customs inspection results; (3) a reasonable analysis, using a wide range of authority or decentralized management; (4) introducing scientific enterprise management system to improve the efficiency of customs inspection; (5) the introduction of competition mechanism, play a role of intermediary organizations.
Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few. This paper is the reform of corporate audit services of an attempt to explore, because the use of new public management theory is still relatively advanced, the theory itself is not enough at night, plus author's own strength is limited, in the paper, there are still many deficiencies. This study is mainly played the role of attracting valuable opinions and hope that can lead to the academic community, business checking business concern, after all, the status quo China Customs requires us to first do the basic work of the customs inspection, namely, corporate audit services. We must proceed from reality, to seek an accord with China Customs true,with Chinese characteristics, customs inspection system development.
海关稽查不再是单纯的现场监察,它从根本上改变了海关监管的模式。海关稽查是指海关自进出口货物放行之日起3年内或者在保税货物、减免税进口货物的海关监管期限内,对被稽查人的会计账簿、会计凭证、报关单证以及其他有关资料(以下统称账簿、单证等有关资料)和有关进出口货物进行核查,监督被稽查人进出口活动的真实性和合法性。它集企业稽查、企业管理和风险管理三大业务于一身,既将海关监管的时间向前、向后进行推移,又延伸了海关监管的范围,监管对象不单单是进出口企业的通关货物,还包括对以通关货物的跟踪和对进出口企业本身的监督管理,使海关监管更具有主动性和灵活性。
我国海关在1994年正式建立和推行海关稽查制度,至今十几年的历史中也取得了一些成绩。期间关于海关稽查制度的建设也进行了理论和实践的多方尝试,但是由于起步较晚,总体上对海关稽查的研究始终处在起步阶段,因此如何建立和完善我国的海关稽查制度成为了当前我国海关研究的主要课题。
本文首先阐述了目前学术界关于海关稽查管理的研究的理论成果,并通过参与考察荷兰等发达国家海关稽查工作等个人实践经验,总结出目前青岛海关稽查制度现状中存在以下问题：(一)法律依据不完善,导致海关稽查职能定位模糊；(二)海关稽查相关部门在后续管理中存在职能交叉冲突；(三)稽查职能方式方法单一,导致海关稽查工作效率低：(四)传统的稽查思维限制海关稽查工作的开展；(五)稽查管理手段落后,绩效考核体系不合理等。
其次,运用新公共管理理论,分析产生这些问题的原因,并通过从新公共管理理论在相关领域成功运用得到的启示,通过系统、深入的研究探索,给出完善我国海关稽查制度的措施。具体措施包括：(一)准确定位,整合海关稽查职能；(二)完善海关稽查法律制度,注重海关稽查质量、效果；(三)合理分析,采用广泛的授权或分权管理；(四)引入科学的企业管理制度,提高海关稽查的效率；(五)引入竞争机制,发挥中介机构的作用。
当前对海关稽查的研究主要集中在风险管理模式的建立,专门针对企业稽查业务的研究却很少。本文正是对企业稽查业务改革的一次尝试性探讨,因为运用的新公共管理理论还是比较先进的,理论本身还不够晚上,加上作者本身的实力有限,在论文中还存在很多不足。这次研究主要是起到抛砖引玉的作用,希望能引起学术界对企业稽查业务的关注,毕竟中国海关现状要求我们首先要做好的是海关稽查的基本工作,即企业稽查业务。我们必须从实际出发,寻求一条符合中国海关实情,具有中国特色的海关稽查制度发展之路。
With the accelerating process of globalization, international trade is increasing, expanding the scope of customs supervision and strict regulation and fast-track the contradiction between the more and more intense, has risen for the modern customs to resolve the contradiction. Emphasis on the traditional model of customs supervision on-site monitoring, stress the importance of goods in customs-site monitoring, which can not be closely monitored, but also delayed the opening hours will not solve the main contradiction of contemporary customs. To solve this contradiction, countries have to establish the customs inspection of the management model.
Customs inspection is no longer a simple on-site monitoring, which fundamentally changed the pattern of customs supervision and control. Customs inspection refers to the customs clearance of import and export goods from the date of three years or in the bonded goods, reduction of customs duty on imported goods within the supervision period, the Pijicharen accounting books, accounting documents, customs certificates, as well as other relevant information (hereinafter collectively referred to as books, documents and other relevant information) and the relevant import and export goods for verification, monitoring Beijicharen the authenticity and legitimacy of import and export activities.This management model has fundamentally changed from the customs supervision and control model. It combines business checking, business management and risk management business in a three, both the customs supervision and control of time forward, backwards passes, but also extends the scope of customs supervision, monitoring object is not only the clearance of goods import and export enterprises, also includes customs clearance of goods for import and export tracking and supervision and management of the enterprise itself, so that customs supervision and more initiative and flexibility.
China's Customs formally established in 1994 and implementation of customs inspection system, has 10 years of history, also achieved some success. During the customs inspection on the building of the system have also been the theory and practice of multi-party attempt to, but due to a late start, the overall audit of the Customs has always been at the initial stage, so how to establish and improve China's customs inspection system has become our country Customs and Excise Department on the main topics.
This paper begins by describing the current academic research on the management of the customs inspection of the theoretical results and to study the Netherlands and other developed countries through its participation in the work of the customs inspection and other personal practical experience, summed up the current status of Qingdao Customs inspection system exist in the following problems:(1) legal basis for the imperfect, leading to the customs inspection functions of the position ambiguity; (2) Customs inspection follow-up to the management of relevant departments in the existence of overlapping functions of conflict; (3) ways and means of inspection functions of the single, leading to low efficiency of the customs inspection:(4) limitations of traditional thinking, the customs inspectors to carry out inspection work; (5) inspection management means backward and unfair performance appraisal system.
Second, the use of new public management theory to analyze the reasons for these problems, and through the new public management theory, successful application in related fields has been enlightened through the system, in-depth study and exploration, given perfecting China's customs inspection regime. Specific measures include:(1) accurate positioning, integrating the functions of the customs inspection; (2) improve the legal system, customs inspection and pay attention to the quality of the customs inspection results; (3) a reasonable analysis, using a wide range of authority or decentralized management; (4) introducing scientific enterprise management system to improve the efficiency of customs inspection; (5) the introduction of competition mechanism, play a role of intermediary organizations.
Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few. This paper is the reform of corporate audit services of an attempt to explore, because the use of new public management theory is still relatively advanced, the theory itself is not enough at night, plus author's own strength is limited, in the paper, there are still many deficiencies. This study is mainly played the role of attracting valuable opinions and hope that can lead to the academic community, business checking business concern, after all, the status quo China Customs requires us to first do the basic work of the customs inspection, namely, corporate audit services. We must proceed from reality, to seek an accord with China Customs true,with Chinese characteristics, customs inspection system development.
引文
1海关内部统计数据,源引自中华人民共和国海关总署网站：http://www.customs.gov.cn/publish/portal0/
2阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
3阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
2阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
42004——2010完善海关稽查制度指导方案
7柏雅琴,于怡.海关稽查制度简介[J].山东对外经贸.1996
8刘高峻等.海关稽查[M].北京：中国海关出版社.2005：8
9尹斌.青岛海关加工贸易监管问题研究[D].山东大学.2009
10青岛海关工作简报.2006(08)
11青岛海关工作简报.2007(10)
12扫描海关稽查法律体系(海关稽查知识系列二)[J].海关总署稽查司稽查二处
13海关企业稽查的权利和义务(海关稽查知识系列)[J].海关总署稽查司稽查二处
14青岛海关中长期发展规划.2009
15青岛海关稽查处统计数据
16青岛海关中长期发展规划.2009
17王锡刚在青岛海关科学发展观会议上的发言.2007
18 Harold D. Skipper. Internation Risk and Insurance-An Environmental Managerial Approach, New York:Mc Graw-Hill Press,1998
19鲁清华.中国海关的风险管理机制与海关稽查[D].对外经贸大学.2007
20 http://baike.baidu.com/view/1182959.htm
21 Murphy, Priscilla:Chaos theory as a model for managing issues and crises[J]. Public Relations Review,1996,2 (2):95-113.
22新公共管理对中国行政管理改革的借鉴意义http://all.zcom.com/archives/wendangziliao/2c17-121557.htm
23陈振明，薛澜，中国公共管理理论研究的重点领域和主题[J]．中国社会科学，2007(03)
24徐增辉.新公共管理领域下的中国行政改革研究[M].中山大学出版社.2009：79
252007年全国海关稽查工作会议交流资料.2007
267盛署长在2007年全国稽查工作会议上的讲话
272008年青岛海关稽查工作总结
28王锡刚.对新形势下做好海关稽查工作的几点思考[J].中国海关.2007
29青岛海关工作简报.2009(25)
30阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
312009青岛海关工作总结
33荷兰海关内部控制与内部审计经验与借鉴[J].中国审计.2004(02)
34杨慧峰.浅议海关稽查法律文书的“与时俱进”[J].青岛海关.2010
352009年全国海关稽查工作重点
36李大为.浅论构建海关后续管理体系与创新稽查工作方式[J].关务研讨.2007,09
37黄元龙.新公共管理理论的启示.浙江民政厅.2009,08,31
38李自如,李卫勇.运用新公共管理理论改造海关组织架构.求索.2004,09
392010年中国海关稽查工作重点
40稽查司关于2009年度全国海关企业稽查工作绩效考核情况通报
41青岛海关稽查处2010——2012年行动计划
42海关稽查引入中介机构工作管理办法(试行)》(征求意见稿)
43关于《海关稽查引入中介机构工作管理办法(试行)》的起草说明
44王鹏.从管理学角度看基层海关企业稽查工作[J].威海海关.2007,11
45青岛海关信息简报.2009(138)
46广州海关分级稽查管理办法[J].广州海关.2009.
47青岛海关工作简报.2009(33)
48青岛海关工作简报.2006(63)
49张永利,付彬海.浅议审计方法在验证稽查中的实际应用[J].黄岛海关.2008,08
50青岛海关网
51宋学春,张军朴.青岛海关网上服务受青睐[R].人民网青岛.2009,03
52上海海关2009年工作思路.上海海关网
[1]中华人民共和国海关总署网站：http://www.customs.gov.cn/publish/portal0/
[2]阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
[3]阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
[4]20042010完善中国海关稽查制度指导方案
[5]《中华人民共和国海关法》
[6]《中华人民共和国海关稽查条例》
[71柏雅琴,于怡.海关稽查制度简介[J].山东对外经贸.1996
[8]刘高峻等.海关稽查[M]．中国海关出版社.2005
[9]尹斌.青岛海关加工贸易监管问题研究[D].山东大学.2009
[10]青岛海关工作简报.2006(08)
[11]青岛海关工作简报.2007(10)
[12]扫描海关稽查法律体系(海关稽查知识系列二)[J].海关总署稽查司稽查二处
[13]海关企业稽查的权利和义务(海关稽查知识系列)[J].海关总署稽查司稽查二处
[14]青岛海关中长期发展规划.2010
[15]2007年全国海关稽查工作会议交流资料.2007
[16]盛署长在2007年全国稽查工作会议上的讲话[R].2007
[17]王锡刚.对新形势下做好海关稽查工作的几点思考[J].中国海关.2007
[18]青岛海关工作简报.2009(25)
[19]青岛海关中长期发展规划.2009
[20]Harold D. Skipper. Internation Risk and Insurance-An Environmental Managerial Approach, New York:Mc Graw-Hill Press,1998
[21]鲁清华.中国海关的风险管理机制与海关稽查[D].对外经贸大学.2007
[22]Murphy,Priscilla:Chaos theory as a model for managing issues and crises[J].Public Relations Review,1996,2 (2):95-113.
[23]陈振明,薛澜.中国公共管理理论研究的重点领域和主题.中国社会科学.2007(03)
[24]徐增辉.新公共管理领域下的中国行政改革研究[M].中山大学出版社.2009
[25]2009青岛海关工作总结.2010
[26]2007年中国海关稽查工作会议小结.2008
[27]荷兰海关内部控制与内部审计经验与借鉴[J].中国审计.2004(02)
[28]2009年全国海关稽查工作重点
[29]李大为.浅论构建海关后续管理体系与创新稽查工作方式[J].关务研讨.2007,09
[30]杨慧峰.浅议海关稽查法律文书的“与时俱进”[J].关务研讨.2010
[31]王鹏.从管理学角度看基层海关企业稽查工作[J].关务研讨.2007,11
[32]广州海关分级稽查管理办法[J].广州海关.2009.
[33]张永利,付彬海.浅议审计方法在验证稽查中的实际应用[J].黄岛海关.2008,08
[34]青岛海关网：http://qingdao.customs.gov.cn/publish/portall05/
[35]宋学春,张军朴.青岛海关网上服务受青睐[R].人民网青岛.2009,03
[36]上海海关2009年工作思路.上海海关网
[37]黄元龙.新公共管理理论的启示.浙江民政厅.2009,08,31
[38]李自如,李卫勇.运用新公共管理理论改造海关组织架构.求索.2004,09
[39]2010年中国海关稽查工作重点.2010
[40]稽查司关于2009年度全国海关企业稽查工作绩效考核情况通报.2009
[41]朝仓弘教[日].世界海关和关税史[M].北京：中国海关出版社,2006
[42]姚梅琳主编.中国海关概论[M].北京：中国海关出版社,2002
[43]高融昆.中国海关的制度创新和管理变革[M].北京：经济管理出版社,2002
[44][比]伍尔夫.[巴]索科尔.海关现代化手册[M].北京：中国海关出版社,2008
[45]徐秋跃.海关稽查[M].北京.中国海关出版社.2007
2阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
3阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
2阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
42004——2010完善海关稽查制度指导方案
7柏雅琴,于怡.海关稽查制度简介[J].山东对外经贸.1996
8刘高峻等.海关稽查[M].北京：中国海关出版社.2005：8
9尹斌.青岛海关加工贸易监管问题研究[D].山东大学.2009
10青岛海关工作简报.2006(08)
11青岛海关工作简报.2007(10)
12扫描海关稽查法律体系(海关稽查知识系列二)[J].海关总署稽查司稽查二处
13海关企业稽查的权利和义务(海关稽查知识系列)[J].海关总署稽查司稽查二处
14青岛海关中长期发展规划.2009
15青岛海关稽查处统计数据
16青岛海关中长期发展规划.2009
17王锡刚在青岛海关科学发展观会议上的发言.2007
18 Harold D. Skipper. Internation Risk and Insurance-An Environmental Managerial Approach, New York:Mc Graw-Hill Press,1998
19鲁清华.中国海关的风险管理机制与海关稽查[D].对外经贸大学.2007
20 http://baike.baidu.com/view/1182959.htm
21 Murphy, Priscilla:Chaos theory as a model for managing issues and crises[J]. Public Relations Review,1996,2 (2):95-113.
22新公共管理对中国行政管理改革的借鉴意义http://all.zcom.com/archives/wendangziliao/2c17-121557.htm
23陈振明，薛澜，中国公共管理理论研究的重点领域和主题[J]．中国社会科学，2007(03)
24徐增辉.新公共管理领域下的中国行政改革研究[M].中山大学出版社.2009：79
252007年全国海关稽查工作会议交流资料.2007
267盛署长在2007年全国稽查工作会议上的讲话
272008年青岛海关稽查工作总结
28王锡刚.对新形势下做好海关稽查工作的几点思考[J].中国海关.2007
29青岛海关工作简报.2009(25)
30阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
312009青岛海关工作总结
33荷兰海关内部控制与内部审计经验与借鉴[J].中国审计.2004(02)
34杨慧峰.浅议海关稽查法律文书的“与时俱进”[J].青岛海关.2010
352009年全国海关稽查工作重点
36李大为.浅论构建海关后续管理体系与创新稽查工作方式[J].关务研讨.2007,09
37黄元龙.新公共管理理论的启示.浙江民政厅.2009,08,31
38李自如,李卫勇.运用新公共管理理论改造海关组织架构.求索.2004,09
392010年中国海关稽查工作重点
40稽查司关于2009年度全国海关企业稽查工作绩效考核情况通报
41青岛海关稽查处2010——2012年行动计划
42海关稽查引入中介机构工作管理办法(试行)》(征求意见稿)
43关于《海关稽查引入中介机构工作管理办法(试行)》的起草说明
44王鹏.从管理学角度看基层海关企业稽查工作[J].威海海关.2007,11
45青岛海关信息简报.2009(138)
46广州海关分级稽查管理办法[J].广州海关.2009.
47青岛海关工作简报.2009(33)
48青岛海关工作简报.2006(63)
49张永利,付彬海.浅议审计方法在验证稽查中的实际应用[J].黄岛海关.2008,08
50青岛海关网
51宋学春,张军朴.青岛海关网上服务受青睐[R].人民网青岛.2009,03
52上海海关2009年工作思路.上海海关网
[1]中华人民共和国海关总署网站：http://www.customs.gov.cn/publish/portal0/
[2]阮飞.关于完善海关稽查制度的研究[D].山东大学.2007
[3]阮芳.关于完善海关稽查法律制度的思考[D].上海海事大学.2007
[4]20042010完善中国海关稽查制度指导方案
[5]《中华人民共和国海关法》
[6]《中华人民共和国海关稽查条例》
[71柏雅琴,于怡.海关稽查制度简介[J].山东对外经贸.1996
[8]刘高峻等.海关稽查[M]．中国海关出版社.2005
[9]尹斌.青岛海关加工贸易监管问题研究[D].山东大学.2009
[10]青岛海关工作简报.2006(08)
[11]青岛海关工作简报.2007(10)
[12]扫描海关稽查法律体系(海关稽查知识系列二)[J].海关总署稽查司稽查二处
[13]海关企业稽查的权利和义务(海关稽查知识系列)[J].海关总署稽查司稽查二处
[14]青岛海关中长期发展规划.2010
[15]2007年全国海关稽查工作会议交流资料.2007
[16]盛署长在2007年全国稽查工作会议上的讲话[R].2007
[17]王锡刚.对新形势下做好海关稽查工作的几点思考[J].中国海关.2007
[18]青岛海关工作简报.2009(25)
[19]青岛海关中长期发展规划.2009
[20]Harold D. Skipper. Internation Risk and Insurance-An Environmental Managerial Approach, New York:Mc Graw-Hill Press,1998
[21]鲁清华.中国海关的风险管理机制与海关稽查[D].对外经贸大学.2007
[22]Murphy,Priscilla:Chaos theory as a model for managing issues and crises[J].Public Relations Review,1996,2 (2):95-113.
[23]陈振明,薛澜.中国公共管理理论研究的重点领域和主题.中国社会科学.2007(03)
[24]徐增辉.新公共管理领域下的中国行政改革研究[M].中山大学出版社.2009
[25]2009青岛海关工作总结.2010
[26]2007年中国海关稽查工作会议小结.2008
[27]荷兰海关内部控制与内部审计经验与借鉴[J].中国审计.2004(02)
[28]2009年全国海关稽查工作重点
[29]李大为.浅论构建海关后续管理体系与创新稽查工作方式[J].关务研讨.2007,09
[30]杨慧峰.浅议海关稽查法律文书的“与时俱进”[J].关务研讨.2010
[31]王鹏.从管理学角度看基层海关企业稽查工作[J].关务研讨.2007,11
[32]广州海关分级稽查管理办法[J].广州海关.2009.
[33]张永利,付彬海.浅议审计方法在验证稽查中的实际应用[J].黄岛海关.2008,08
[34]青岛海关网：http://qingdao.customs.gov.cn/publish/portall05/
[35]宋学春,张军朴.青岛海关网上服务受青睐[R].人民网青岛.2009,03
[36]上海海关2009年工作思路.上海海关网
[37]黄元龙.新公共管理理论的启示.浙江民政厅.2009,08,31
[38]李自如,李卫勇.运用新公共管理理论改造海关组织架构.求索.2004,09
[39]2010年中国海关稽查工作重点.2010
[40]稽查司关于2009年度全国海关企业稽查工作绩效考核情况通报.2009
[41]朝仓弘教[日].世界海关和关税史[M].北京：中国海关出版社,2006
[42]姚梅琳主编.中国海关概论[M].北京：中国海关出版社,2002
[43]高融昆.中国海关的制度创新和管理变革[M].北京：经济管理出版社,2002
[44][比]伍尔夫.[巴]索科尔.海关现代化手册[M].北京：中国海关出版社,2008
[45]徐秋跃.海关稽查[M].北京.中国海关出版社.2007