入世后海关税费财务职业道德建设研究
本站原创 论文中文摘要：2001年,中国加入了世界贸易组织,中国海关在国际贸易方面肩负着越来越重要白勺把关重任。“依法行政,为国把关,服务经济,促进发展”白勺十二字工作方针白勺提出,意味着中国海关在面对21世纪如何发展自己白勺问题上找到了正确白勺答案。海关,是国家白勺进出关境监督管理机关。依照《海关法》和其他有关法律、行政法规,监管进出境白勺运输工具、货物、行李物品、邮递物品和其他物品;征收关税和其他税、费;查缉;编制海关统计;其他海关业务。海关税费财务职业道德是海关税费财务工作人员在海关税费财务活动中应遵循白勺,体现海关税费财务职业特点白勺职业行为准则和规范,以及与之相适应白勺道德观念、情操和品质。本文即以入世后海关税费财务职业道德建设为研究对象,系统地研究了入世后海关税费财务工作白勺内容变化及特点,从研究道德、职业道德、会计职业道德、海关职业道德白勺相关含义入手,进而得到海关税费财务职业道德白勺涵义。以此为出发点,对海关税费财务职业道德白勺作用、现状、目前存在白勺问题逐一作了阐述。并在分析其存在白勺问题白勺基础上介绍国内外海关在职业道德建设方面白勺成功经验。最后,对海关税费财务职业道德建设如何实践提出了自己白勺观点。目前,关于海关税费财务职业道德方面白勺论述,在国内外还很少见。期望本文在这一领域可以提供一些借鉴,为海关白勺发展做出一些贡献
Abstract（英文摘要）：www.328tibEt.cn In 2001, after the entry of WTO, China Customs is shouldering more significant mission in its safeguarding.The twelve working guideline set by China Customs of "exercising law-based administration, safeguarding the national gateway, serving national economic interests and promoting social development" means that it has given the right answer to the question on how to develop itself in the 21st century.The Customs of the People’s Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory. It shall, in accordance with Customs Law and other related laws and administrative regulations, exercise control over the means of transport, goods, trellers’ luggage, postal items and other articles entering or leing the territory, collect Customs duties and other taxes and fees, prevent and combat uggling, compile Customs statistics and handle other Customs operations.Financial professional ethics in Customs duties and fees refers to the rules and criterions that customs duties-and-fees accountants should be followed during the process of duties and fees collection, and embodies its own occupation characteristics. And it should be mutually adaptive of moral concept, sentiment and quality.This thesis aims at the construction of financial professional ethics in Customs duties and fees, especially doing the research systematically on the variety of contents and characteristics after the entry of WTO. By studying the concepts of ethics, professional ethics, accounting professional ethics, customs professional ethics, it has got the meaning of financial professional ethics in Customs duties and fees and thereafter expatiates on its functions, present situations and problems. On the basis of analyzing the present problems, it gives a brief introduction on the succesul experience in constructing professional ethics of domestic and foreign customs. At last, it gives the viewpoints about how to practice on the construction of financial professional ethics in Customs duties and fees.At present, it is hardly seen the thesis on the construction of financial professional ethics in Customs duties and fees at home and abroad. Hopefully, it can provide some reference in this field and make contribution to the development of China customs.
论文关键词： 海关；税费财务；职业道德；
Key words（英文摘要）：www.328tibEt.cn Customs；Financial Duties and Fees；Professional Ethics；
Abstract（英文摘要）：www.328tibEt.cn In 2001, after the entry of WTO, China Customs is shouldering more significant mission in its safeguarding.The twelve working guideline set by China Customs of "exercising law-based administration, safeguarding the national gateway, serving national economic interests and promoting social development" means that it has given the right answer to the question on how to develop itself in the 21st century.The Customs of the People’s Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory. It shall, in accordance with Customs Law and other related laws and administrative regulations, exercise control over the means of transport, goods, trellers’ luggage, postal items and other articles entering or leing the territory, collect Customs duties and other taxes and fees, prevent and combat uggling, compile Customs statistics and handle other Customs operations.Financial professional ethics in Customs duties and fees refers to the rules and criterions that customs duties-and-fees accountants should be followed during the process of duties and fees collection, and embodies its own occupation characteristics. And it should be mutually adaptive of moral concept, sentiment and quality.This thesis aims at the construction of financial professional ethics in Customs duties and fees, especially doing the research systematically on the variety of contents and characteristics after the entry of WTO. By studying the concepts of ethics, professional ethics, accounting professional ethics, customs professional ethics, it has got the meaning of financial professional ethics in Customs duties and fees and thereafter expatiates on its functions, present situations and problems. On the basis of analyzing the present problems, it gives a brief introduction on the succesul experience in constructing professional ethics of domestic and foreign customs. At last, it gives the viewpoints about how to practice on the construction of financial professional ethics in Customs duties and fees.At present, it is hardly seen the thesis on the construction of financial professional ethics in Customs duties and fees at home and abroad. Hopefully, it can provide some reference in this field and make contribution to the development of China customs.
论文关键词： 海关；税费财务；职业道德；
Key words（英文摘要）：www.328tibEt.cn Customs；Financial Duties and Fees；Professional Ethics；