我国的海关稽查制度,是适应建立社会主义市场经济体制的要求,借鉴发达国家海关外部审计制度的成功经验,并结合我国海关的实际建立的一种新的海关管理制度。海关稽查制度,是以查帐为主要手段,通过对企业帐册资料的审核,检查并确定企业进出口行为的合法性,从而实现对企业进出口活动的全过程实施监督管理,达到方便与严密、效能与制约相统一的海关管理思想。 随着我国改革开放形势的不断发展,国家对海关工作的要求也越来越高。今年的海关关长会议提出,当前和今后很长一个时期海关工作的主题是,按照建立社会主义市场经济体制的要求,全面推进海关的改革和建设,其基本目标就是建立现代海关制度。海关稽查制度的实施,将扩大海关监管的时间与空间,使 China’s customs inspection system is a requirement for adapting to the establishment of a socialist market economic system. It draws on the successful experience of the developed countries’ external auditing system and combines a new customs management system established by the customs of our country. The auditing system of the customs is based on auditing as the main means. Through the audit of the company’s account book information, it checks and determines the legitimacy of the company’s import and export activities, thereby implementing the supervision and management of the entire process of the company’s import and export activities, and achieving convenience and strictness. , effectiveness and constraints of a unified customs management thinking. With the continuous development of the situation in China’s reform and opening up, the country’s requirements for customs work are also getting higher and higher. This year’s Customs Commissioner’s meeting proposed that the current and long-term theme of customs work is to comprehensively promote the reform and construction of customs in accordance with the requirements of establishing a socialist market economic system. Its basic goal is to establish a modern customs system. The implementation of the customs inspection system will expand the time and space for customs supervision so that