文档介绍：国内图书分类号: 国际图书分类号: 管理学硕士学位论文构建海关风险管理系统的研究硕士研究生: 李鸿卫导师: 曲世友副教授申请学位: 管理学硕士学科、专业: 管理科学与工程所在单位: 拱北海关答辩日期:2007 年 5 月授予学位单位: 哈尔滨工业大学 Classified Index : . : Dissertation for the Master Degree in Management CONSTRUCTING OF CUSTOMS RISK MANAGEMENT SYSTEM Candidate: Li Hongwei Supervisor: Vice Prof. Qu Shiyou Academic Degree Applied for: Master Degree of Management Specialty: Management Science and Engineering Affiliation : GongBei Customs Date of Defense: May, 2006 Degree-Offering-Institution: Harbin Institute of Technology 哈尔滨工业大学管理学硕士学位论文- I - 摘要随着全球经济一体化,国际交往日益频繁,海关监管范围也不断扩大。致使海关面临着严格执法与高效运作的矛盾。原有的海关监管模式已不能适应形势发展的需要,为有效缓解这一矛盾,国内外的海关纷纷将风险管理的思想引入海关管理,构建完善的海关风险管理系统成为各国海关共同思考的课题。本文在借鉴了国内外关于海关风险管理的研究与实践的基础上,针对我国基层海关风险管理体系还未系统性构建的现状,进行了基层海关风险管理系统分析与研究。本文所涉及的主要内容包括:首先阐述了风险管理的理论基础,从政府管理者的角度明确了风险管理的内涵;接着将海关可能面临的风险初步分成企业信用风险、货物价格风险、宏观环境风险、业务操作风险四类进行分析与评价,其间使用了平衡记分卡、专家模糊综合评价法和数理统计的相关知识;其次在风险分析与评价的基础上,提出了基层海关风险管理系统的构建框架;最后设计了拱北海关风险管理运行体系,并以在拱北海关备案注册的某企业通关业务为例,进行了实证性的风险评判。关键词海关;风险管理;风险分析哈尔滨工业大学管理学硕士学位论文- II - Abstract With the globally economic integration and increasi ng internationa l contacts, the scope of the customs’supe rvision has been en larged so that the customs face the dilemma between the stri ct execution and the high -efficient operation. The original model of the custom s’supervision hasn't been adapted to the needs of the current situation. In order to alleviate the dilemma effectively, the customs at home and abroad have introduced the idea of risk management into the customs management. Therefore, to establish a system of custom risk-management has e mon topic for the customs. This paper uses the former study on customs risk-management for reference and makes a study on the risk-management system of subordinated customs, aiming at the status quo of a system of custom risk -management which hasn't been set up in China. First, the paper el aborates the theoreti cal basis of risk m