从关税管理走向关税治理——对海关综合治税的治理视角解读与构想  

From tariff management to tariff governance——View on comprehensive governance on tariff management

作　　者：黄晓军[1] 

机构地区：[1]厦门海关,福建厦门361000

出　　处：《重庆工商大学学报（西部论坛）》2008年第3期77-81,共5页Journal of Chongqing Technology and Business University:West Forum

摘　　要：治理理论的核心要义是在公共事务管理中引入多元化的治理主体;综合治税较之于原有关税管理模式的最大进步在于初步实现了海关内部关税管理主体的多元化。未来关税治理的发展路径可以分为内部关税治理和外部关税治理两个阶段;关税管理向关税治理的转变,要实现参与主体范围由单一化走向多元化、权力运行向度由自上而下走向多向交流、管理手段与方式由侧重强制走向侧重合作、追求目标与评价标准由"善政"走向"善治"。The core concept of governance theory is that the pluralism of governing subject is introduced into the field of public management. The pluralism of customs governing subject is initated progressively in the inner management of tariff systems, which is better in advance compared with the traditional mode of tariff management. The future development path on tariff governance is on two aspects of inner management and outer governance, which shows the tendency of tariff management being transferred to tariff governance, governing subject being tranferred from singularism to pluralism, power of control being changed from mode of top - bottom control to multilateral communication, methods of management being transferred from commanding to coorperating, criterion of performance assessment being changed from good administration to good governance.

关 键 词：关税管理 综合治税 关税治理 治理主体 

分 类 号：F752.55[经济管理—国际贸易]