“一带一路”视角下优化中国海关AEO制度执行路径探析——以C海关为例

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归属院系：

政治与公共管理学院

作者：

高节

导师：

徐泉

导师单位：

人权研究院（人权学院）

学位：

硕士

语种：

中文

关键词：

一带一路;AEO 制度执行;优化路径

摘要：

本文重点研究的 AEO(Authorized Economic Operator)，其含义为：被认证的经营者； 是指在国际经济交流中，经由海关和相关部门获批成为满足供应链安全标准要求的企业 （同等效力亦可），该类企业分布广泛，包括进出口企业、生产商和报关行等。该制度 伴随着 21 世纪初不稳定的国际局势和经济威胁增加的大背景应运而生，最早于 2005 年， 由世界海关组织提出 AEO 这一概念，倡议世界各国相互联合将 AEO 认证制度转化为国 内法律，各自对 AEO 认证企业适量减少监督，并为其提供通关优惠和便利，从而促进 供应链安全与贸易在全球范围内的便利化。中国海关自建立 AEO 系统以来，在 AEO 系 统、互认工作等方面发展迅速，已跨入先进国家行列。改革开放以来，中国在国际贸易 往来中经济体量增大、参与度提高，伴随着 “一带一路”倡议的提出，中国始终致力 于沿着高质量的发展方向，推动共建“一带一路”不断向前发展，并取得了显著成效， 但伴随着各项大合同签订，沿途各国海关 AEO 互认制度和供应链安全经受考验和挑战； 长期以来伴随着中国综合国力显著提高，国际影响力也在潜移默化地增加，使得越来越 多的外贸企业对我国政府积极作为、海关公正高效执法和通关便利程度有了更多期待， 同时也提出了更高要求。 近年来，关务圈内却对 AEO 认证制度产生了不同观点，认为 AEO 企业在大费周章 地获取认证后却并未得到与之匹配的实质性便利和益处，其他未认证企业将同等人力、 物力、财力转移至降低物流成本或开辟市场，因此在企业竞争中 AEO 企业并未能形成 供给侧优势；如果企业的额外付出成本既不能得到相应优惠也不能在竞争中占据有利地 位，将形成恶性循环，阻碍 AEO 认证在中国的发展。 为避免该情况恶化，基于此，本研究以“一带一路”视角下的 C 海关 AEO 认证实 践为例，结合相关理论，使用比较分析法、调查问卷法和访谈分析法剖析目前海关实施 AEO 制度执行存在的问题，并针对具体问题探求如何改善当前海关 AEO 认证工作，提 出相关建议、思路和方法，以期在一定程度上提升我国海关工作能力、推动信用体系健 全完善、增强 AEO 认证对各类企业的吸引力。笔者提出以下对策建议：（1）深入贯彻联合激励政策、丰富惠企措施；（2）秉持打铁还需自身硬的道理，提升海关与企业自身 业务能力；（3）加强海关信用管理法制体系建设，调动各类社会组织力量充分发挥作用； （4）合理优化现有 AEO 认证制度，为企业认证提供良好平台；（5）推动多方联合促进 AEO 互认，将中国企业推向世界。为推动我国外贸高质量发展、推动海关深度融入国 家社会信用体系建设做出探索。

学科：

行政管理学

提交日期：

2025-12-31

引用参考：

高节. “一带一路”视角下优化中国海关AEO制度执行路径探析——以C海关为例[D]. 西南政法大学,2023.

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知识共享许可协议-署名

  • dc.title
  • “一带一路”视角下优化中国海关AEO制度执行路径探析——以C海关为例
  • dc.contributor.schoolno
  • 20201252002237
  • dc.contributor.author
  • 高节
  • dc.contributor.affiliation
  • 政治与公共管理学院
  • dc.contributor.degree
  • 硕士
  • dc.contributor.childdegree
  • 公共管理硕士
  • dc.contributor.degreeConferringInstitution
  • 西南政法大学
  • dc.identifier.year
  • 2023
  • dc.contributor.advisor
  • 徐泉
  • dc.contributor.advisorAffiliation
  • 人权研究院（人权学院）
  • dc.language.iso
  • 中文
  • dc.subject
  • 一带一路;AEO 制度执行;优化路径
  • dc.subject
  • The Belt and Road Initiative;AEO system;Enterprise certification
  • dc.description.abstract
  • 本文重点研究的 AEO(Authorized Economic Operator)，其含义为：被认证的经营者； 是指在国际经济交流中，经由海关和相关部门获批成为满足供应链安全标准要求的企业 （同等效力亦可），该类企业分布广泛，包括进出口企业、生产商和报关行等。该制度 伴随着 21 世纪初不稳定的国际局势和经济威胁增加的大背景应运而生，最早于 2005 年， 由世界海关组织提出 AEO 这一概念，倡议世界各国相互联合将 AEO 认证制度转化为国 内法律，各自对 AEO 认证企业适量减少监督，并为其提供通关优惠和便利，从而促进 供应链安全与贸易在全球范围内的便利化。中国海关自建立 AEO 系统以来，在 AEO 系 统、互认工作等方面发展迅速，已跨入先进国家行列。改革开放以来，中国在国际贸易 往来中经济体量增大、参与度提高，伴随着 “一带一路”倡议的提出，中国始终致力 于沿着高质量的发展方向，推动共建“一带一路”不断向前发展，并取得了显著成效， 但伴随着各项大合同签订，沿途各国海关 AEO 互认制度和供应链安全经受考验和挑战； 长期以来伴随着中国综合国力显著提高，国际影响力也在潜移默化地增加，使得越来越 多的外贸企业对我国政府积极作为、海关公正高效执法和通关便利程度有了更多期待， 同时也提出了更高要求。 近年来，关务圈内却对 AEO 认证制度产生了不同观点，认为 AEO 企业在大费周章 地获取认证后却并未得到与之匹配的实质性便利和益处，其他未认证企业将同等人力、 物力、财力转移至降低物流成本或开辟市场，因此在企业竞争中 AEO 企业并未能形成 供给侧优势；如果企业的额外付出成本既不能得到相应优惠也不能在竞争中占据有利地 位，将形成恶性循环，阻碍 AEO 认证在中国的发展。 为避免该情况恶化，基于此，本研究以“一带一路”视角下的 C 海关 AEO 认证实 践为例，结合相关理论，使用比较分析法、调查问卷法和访谈分析法剖析目前海关实施 AEO 制度执行存在的问题，并针对具体问题探求如何改善当前海关 AEO 认证工作，提 出相关建议、思路和方法，以期在一定程度上提升我国海关工作能力、推动信用体系健 全完善、增强 AEO 认证对各类企业的吸引力。笔者提出以下对策建议：（1）深入贯彻联合激励政策、丰富惠企措施；（2）秉持打铁还需自身硬的道理，提升海关与企业自身 业务能力；（3）加强海关信用管理法制体系建设，调动各类社会组织力量充分发挥作用； （4）合理优化现有 AEO 认证制度，为企业认证提供良好平台；（5）推动多方联合促进 AEO 互认，将中国企业推向世界。为推动我国外贸高质量发展、推动海关深度融入国 家社会信用体系建设做出探索。
  • dc.description.abstract
  • This paper focuses on the study of AEO (Authorized Economic Operator), the meaning of which is: certified operator; refers to the international economic exchanges, through the customs and related departments to become approved to meet the requirements of the supply chain security standards of the enterprise (the same effect can also be), the distribution of such enterprises is wide, including import and export enterprises, manufacturers and customs brokers and so on. The system came into being against the backdrop of the unstable international situation and increased economic threats at the beginning of the 21st century. The concept of AEO was first proposed by the World Customs Organization (WCO) in 2005, which advocated that all countries in the world should join hands in transforming the AEO certification system into domestic laws, and that each country should reduce the amount of supervision on AEO-certified enterprises and provide them with preferential customs clearance and facilitation, so as to promote the security of the supply chain and trade facilitation on a global scale. Global Facilitation of Supply Chain Security and Trade. Since the establishment of the AEO system, China Customs has developed rapidly in the AEO system, mutual recognition work and other aspects, and has crossed into the ranks of advanced countries. Since the reform and opening up, China's economic volume and participation in international trade transactions have increased, and along with the proposal of the "Belt and Road" initiative, China has always been committed to promoting the construction of the "Belt and Road" along the direction of high-quality development and has achieved remarkable results, but along with the "Belt and Road" initiative, China has also achieved significant results in the area of trade facilitation. However, along with the signing of various large contracts, the customs AEO mutual recognition system and supply chain security of the countries along the way have been tested and challenged; along with the significant improvement of China's comprehensive national strength, its international influence has also been increasing subconsciously, which has made more and more foreign trade enterprises have more expectations for the active action of the government of China, the fair and efficient law enforcement of the Customs, and the degree of convenience in customs clearance, and at the same time, have put forward higher requirements. Higher requirements.In recent years, the customs circle but the AEO certification system has produced different views, that AEO enterprises in the great trouble to obtain certification but did not get the substantive convenience and benefits to match, other non-certified enterprises will be the same human, material and financial resources transferred to reduce logistics costs or open up markets, so in the enterprise competition AEO enterprises have not been able to form a supply-side advantage; if the enterprise's additional cost of payment If the additional cost of enterprises can neither get the corresponding benefits nor occupy a favorable position in the competition, a vicious circle will be formed, hindering the implementation and dissemination of AEO certification in China. In order to avoid the deterioration of this situation, based on this, this study takes the practice of AEO certification of C Customs under the perspective of "Belt and Road" as an example, combines the theory of synergistic governance, and applies the research methods of comparative analysis method, literature research method and survey questionnaire method to analyze the problems of the current customs' implementation of the AEO system and explore how to improve the current customs' AEO system in light of the specific problems. Explore how to improve the current customs AEO certification work, put forward relevant suggestions, ideas and methods, with a view to improving China's customs work capacity to a certain extent, promoting the sound and perfect credit system, and enhancing the attractiveness of AEO certification to various types of enterprises. The author proposes the following countermeasures: (1) in-depth implementation of the joint incentive policy, to enrich the measures to benefit enterprises; (2) uphold the iron still needs its own hard reason, to enhance the customs and enterprises own business capacity; (3) strengthen the customs credit management legal system, mobilize various types of social organizations to give full play to their role; (4) reasonable optimization of the existing AEO certification system, to provide a good platform for enterprise certification; (5) Promoting multi-party joint efforts to promote AEO mutual recognition and bring Chinese enterprises to the world. Make exploration for promoting the high-quality development of China's foreign trade and the deep integration of customs into the construction of national social credit system.
  • dc.date.issued
  • 2025-12-31
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