海关企业信用管理“一般认证”指南

• 作 者: 齐溟 郭树松 朱天一 吴仁彦 苏文伟 熊利群
• 机 构: 海关总署稽查司,上海海关,拱北海关,广州海关,
• 出 处: 中国海关
• 发表日期: 2015年07期
• 关键词: 企业信用管理 内部控制标准 法定代表人 内部培训 出口单证 载货清单 报关单位 认证标准 速动比率 金融机构

1.内部控制标准通过认证的条件内部组织架构企业应准备各部门(含管理层)职责分工的文件及组织架构图,指定高级管理人员负责关务,并准备企业认证的书面或者电子档案。海关业务培训企业应准备公司内部培训制度(含海关法律法规内容)。企业应准备培训记录,确保法定代表人或者其授权人员、负责关务的高级管理人员每年至少参加1次海关法律法规等相关管

1. Internal Control Standards Conditions for Certification Internal Organizational Structure The enterprise shall prepare documents and organizational chart of division of responsibilities of various departments (including management), designate senior management personnel to be responsible for customs clearance, and prepare a written or electronic file of enterprise certification. Customs training companies should prepare the company’s internal training system (including customs laws and regulations content). Enterprises should prepare training records to ensure that the legal representative or its authorized officers, responsible for the senior management personnel at least once a year customs laws and regulations and other related management