| 论海关审价中的风险管理 |
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| 引用本文： | 刘戈,汪波,张晟. 论海关审价中的风险管理[J]. 北京工业大学学报(社会科学版), 2007, 7(4): 23-27 |
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| 作者姓名： | 刘戈 汪波 张晟 |
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| 作者单位： | 1. 天津城市建设学院,土木工程系,天津,300384;天津大学,管理学院,天津,300072
2. 天津大学,管理学院,天津,300072 |
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| 摘 要： | 海关审价的有效性直接影响着海关税收任务的完成。论文根据风险管理的原理,在讨论海关审价现状的基础上,提出了审价风险管理模式的设想,分析了海关审价面临的主要风险,对常用的风险甄别方法进行了比较,并提出建立"风险管理模型"来加强海关审价工作的建议,最后总结了风险处置的主要策略。
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| 关 键 词： | 审价 风险管理 风险管理模型 |
| 文章编号： | 1671-0398（2007）04-0023-05 |
| 修稿时间： | 2007-01-25 |
The Risk Management in Price-verification of the Customs |
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| LIU Ge,WANG Bo,ZHANG Sheng. The Risk Management in Price-verification of the Customs[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2007, 7(4): 23-27 |
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| Authors: | LIU Ge WANG Bo ZHANG Sheng |
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| Affiliation: | 1. TianJin Institute of Urban Construction, Tianjin 300384, China; 2. School of Management, Tianjin University, Tianjin 300072, China |
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| Abstract: | The successful taxation of the Customs is directly based on the efficiency of price-verification.This thesis proposes a model of risk management which grounds upon the fundamental theory of risk management as well as the status of the Customs' price-verification.This thesis mainly analyzes the leading risks which are faced by the price-verification and then it dwells on a comparison of discrimination methods among those leading risks.Following this part,suggestions of establishing a model of risk management are put forward,which may help to complete the work of price-verification.The thesis finally ends with some efficient strategies of dealing with the risks concerned in the previous context. |
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| Keywords: | price-verification management of risk evaluation |
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