我国的加工贸易一直以来是占据我国对外贸易的半壁江山，加工贸易从80年代初期 开始试运行至今，也已经过了大约 30 年的风雨历程，随着市场竞争激烈化，我国加工 贸易作为经济支柱的作用越来越明显，而海关等政府部门为了支持加工贸易企业转型， 提升综合竞争力，也逐步放开了监管力度，帮助企业提高通关时效的同时，也促进了企 业加强自身关务合规管理。 本文以上海HSK公司为例，根据公司现有的加工贸易关务状况，将公司目前开展的 加工贸易海关事务分为加工贸易手册、进出口业务操作、海关高级认证管理及中美贸易 摩擦的应对；通过运用组织系统模型 SIPOC（Supplier，Input，Process，Output， Customer）识别企业日常业务流程运营及业务开展中所存在的种种问题，同时，基于合 规风险管理理论的基础上，准确把握住各类问题对公司造成的风险；通过运用戴明循环 改善管理工具 PDCA 分析法（Plan，Do，Check，Action），针对各个问题点、风险点提 出优化方案与建议，并辅以方案的实施细节；结合对现有海关政策及海关高级信用认证 管理要求的解读，调整现有的关务操作流程，并建立以海关高级信用认证管理为基础的 管理制度；根据现有的中美贸易摩擦现状，以降低惩罚性关税为目的，建设基于贸易摩 擦的企业合规防控体系。 本文以合规风险管理理论为基准，以海关高级信用管理体系作为企业建设关务合规 管理的目标，通过优化加工贸易手册及进出口业务流程，开发及引进先进的信息化管理， 强调了企业日常关务业务合规化管理的重要性，为广大加工贸易企业提供了关务合规管 理实践参考。 关键词，加工贸易；海关高级信用认证管理；合规风险管理；SIPOC；PDCAIII Abstract ProcessingtradealwaysoccupiedhalfproportionofChinaforeigntradebusiness.Implementing since 1980’s, it’s approx. 30years for China togo through the processingtrade inthe territory.Along withthecomplexityandintenseofproductionindustrialcompetition,it’smoreobviousthatprocessing tradereflecttheimportanceofChinaeconomicasthepillarofeconomics,andatthemeantime,China customs and other governmental bureau implemented the more flexible regulations to support processing trade enterprises upgrading and elevating comprehensive competitiveness , which assist enterprises shorten the customs clearance lead-time and facilitate enterprises reinforce itself trade compliancemanagement. The thesis is referring to Shanghai HSK Company as a research sample. Basis on the current processing trade customs affairs situation, the thesis will go through the major modules: processing tradehandbookmanagement,importandexportoperations,customsadvancedcertificatemanagement and China – US trade conflict. SIPOC (Supplier, Input, Process, Output, Customer) is utilized in the thesistoin-depthanalyzetheissuesinoperations,andbasedonthecomplianceriskmanagementtheory, the regarding risks can be captured. PDCA (Plan, Do, Check, Action) is utilized to propose the optimizationplanandsuggestionsagainsttheregardingissuesandrisks,aswellastheimplementation details. Conjunction with the interpretation of customs regulation and customs advanced certificate requirements, we provide the suggestion of customs operations and the proposal of formulating the management stipulation.To minimize the retaliatorytax which is based on the current trade conflict, weprovidetheproposalofbuildinguptheregardingcompliancepreventionandcontrolsystem. By optimizing the process of processing trade handbook management and regular customs activities,anddesigningtheadvancedintelligentmanagementsystem,weunderlinetheimportanceof enterprisesday-to-daycustomscompliancemanagement,whichwillprovidethepracticalreferenceto otherprocessingtradeenterpriseinthemarket. Keywords:ProcessingTrade;CustomsAdvancedCertificate;ComplianceRiskManagement;SIPOC; PDCA目录 致谢.........................................................................................................................................I 摘要....................................................................................................................................... II Abstract ................................................................................................................................ III 第 1章 绪论...........................................................................................................................1 1.1 论文选题的背景 .......................................................................................................... 1 1.2 研究目的...................................................................................................................... 3 1.3 研究意义...................................................................................................................... 3 1.4 国内外研究现状.......................................................................................................... 4 1.4.1 国外研究现状.......................................................................................................4 1.4.2 国内研究现状.......................................................................................................5 1.4.3 国内外研究评述...................................................................................................8 1.5 研究内容与研究方法.................................................................................................. 9 1.5.1 研究内容...............................................................................................................9 1.5.2 研究方法.............................................................................................................10 1.6 创新之处.................................................................................................................... 10 第 2章 合规风险管理理论研究.........................................................................................11 2.1 合规风险管理理论概述............................................................................................ 11 2.2 合规风险管理体系研究............................................................................................ 12 2.2.1 合规风险、内部控制与全面风险.....................................................................12 2.2.2 合规风险管理的基本要素.................................................................................132.2.3 合规风险与加工贸易关务管理.........................................................................15 2.2.4 合规风险管理工具综合应用.............................................................................17 第 3章 上海 HSK公司内外部环境分析...........................................................................23 3.1 HSK 公司外部环境分析 ........................................................................................... 23 3.1.1 政策因素.............................................................................................................23 3.1.2 经济因素.............................................................................................................24 3.1.3 社会因素.............................................................................................................26 3.1.4 科技因素.............................................................................................................28 3.2 HSK 公司内部环境分析 ........................................................................................... 30 3.2.1 企业文化.............................................................................................................30 3.2.2 企业资源.............................................................................................................31 3.2.3 企业能力.............................................................................................................32 第 4章 上海 HSK公司加工贸易关务合规管理现状与问题分析...................................33 4.1 公司概况.................................................................................................................... 33 4.1.1 公司简介.............................................................................................................33 4.1.2 公司组织架构.....................................................................................................34 4.1.3 公司主营业务与流程介绍.................................................................................35 4.2 上海 HSK 公司加工贸易关务合规管理的现状 ...................................................... 36 4.2.1 加工贸易手册管理.............................................................................................37 4.2.2 进出口业务操作管理.........................................................................................39 4.2.3 海关高级认证管理.............................................................................................404.2.4 企业应对中美贸易摩擦.....................................................................................41 4.3 上海 HSK 公司加工贸易关务合规管理的问题及原因 .......................................... 42 4.3.1 海关备件号管理紊乱.........................................................................................43 4.3.2 企业申报单耗与生产单耗的明显差异.............................................................45 4.3.3 系统断链导致申报数据有误.............................................................................47 4.3.4 海关高级信用管理体系有待建设.....................................................................54 4.3.5 中美惩罚性关税亟待规避.................................................................................54 第 5章 上海 HSK公司加工贸易关务合规管理优化方案...............................................57 5.1 完善加工贸易手册的日常管理................................................................................ 57 5.1.1 海关备件号与企业料号一一对应.....................................................................58 5.1.2 以生产工单为基础的海关单耗备案.................................................................60 5.2 进境申报系统化管理，提高 HS 编码归类准确性 ................................................. 62 5.2.1 进境关务流程优化.............................................................................................62 5.2.2 企业系统升级与优化.........................................................................................65 5.3 公司海关高级信用认证制度建设............................................................................ 66 5.4 合规风险控制方案设计............................................................................................ 70 5.4.1 日常关务业务合规风险防控.............................................................................71 5.4.2 贸易摩擦下的企业合规风险防控.....................................................................73 5.4.3 合规风险后续监控与持续改进.........................................................................74 第 6章 上海 HSK公司合规管理优化方案的实施与保障...............................................77 6.1 合规管理的实施步骤................................................................................................ 776.1.1 流程优化与跨部门联动.....................................................................................77 6.1.2 海关及贸易政策的导读与人员培训.................................................................79 6.1.3 合规风险监控团队建设.....................................................................................80 6.2 合规管理优化方案的保障........................................................................................ 81 6.2.1 组织制度的保障.................................................................................................81 6.2.2 信息化建设的保障.............................................................................................82 6.2.3 人力资源的保障.................................................................................................83 第 7章 结论与展望.............................................................................................................86 7.1 结论............................................................................................................................ 86 7.2 本文研究中的不足.................................................................................................... 86 7.3 后续研究展望............................................................................................................ 87