| Summary: | 碩士 === 靜宜大學 === 管理碩士在職專班 === 100 === The two sides across Taiwan straits are governed and implement different political and economical system by the Republic of China and the People’s Republic of China for more than sixty years. In the trend of trade internalization and globalization, both side customs administrations had strived hard to promote customs clearance facilitation to meet the needs of business sectors. For the purpose of increasing the trade opportunities and obtain equal treatment, the two economic bodies were participated the World Trade Organization (WTO) respectively ten years ago. Because of the diverse political and social conditions, the two side customs bonding systems are also has its similarities and difference.
In this study, through the government public information and the National Library of government, academic information website to collect the domestic and foreign books, periodicals, thesis, research projects and cross-strait related laws and regulations so as to analyze and compare collected data. It is an attempt to understand the above-mentioned customs administrations regarding their bonding categories, intentions, functions, actual operational situation, aim to contrast their respective similarities and divergences, development trends, influence factors, in order to adopt the advantages and remove its shortcomings to get a better bonding environment for enterprises.
The study results showed that both sides have been catch up with the trend of modernization and internalization to promote bonding supervision in a positive manner. The key method is to utilize computer automatic clearance and account audit for a management tool, and gradually reduce the bonding supervision. Because of the intense competition of international trade, the customs innovation seems never able to follow-up the change and demand of business sectors, lead to create bottlenecks in further development. Thence, the customs have no choices but lift a ban to establish a new account audit and self-management program, to implement risk management, use of modern technology to simplify the monitoring cargoes on bonded area. In addition, the customs need to reduce the cargo control flow process as well. For coping with the international customs standard, the customs and the business sectors relationship should change from 「monitor Management」 to 「partnership cooperation 」relationship.
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