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中文摘要随着世界经济一体化进程的不断加快，国际贸易形势变化日新月异，特别是中国加入WTO后，进出口贸易政策不断调整，加工贸易等新兴贸易方式发展日益迅速，这些都使海关打击走私违法犯罪的复杂性不断加大。走私分子及其违法犯罪活动并没有偃旗息鼓，而是更加诡秘和变化多端，原有的联合缉私、统一处理、综合治理缉私工作体制在管理职责划分、相关权力机关的协作配合等方面已经显现出滞后性，已不能完全适应新的缉私形势的需要。本文全面总结中国缉私工作历史进程和中国海关缉私体制运作实践中的经验，以新政治经济学、公共经济学和公共管理学为理论基础，从制度变迁入手，重点研究缉私体制的建设与发展，结合我国经济转轨时期的经济特点和新时期新形势给缉私体制实践带来的挑战，为新时期海关缉私体制创新建设提供一些有价值的理论思考，试图从理论上、制度上和实践上探索性提出解决当前缉私体制不足、进行缉私体制创新建设的分析研究。重点在于重新审视中国海关缉私体制的发展历程，总结借鉴多年来海关缉私体制运作实践中的经验，为我们积极应对海关缉私体制面临的挑战，与时俱进，科学合理坚定稳妥的开展新时期海关缉私体制创新建设提出一些建设性意见和参考。并最终提出：一方面，巩固既有缉私体制成果，持续保持打击走私高压态势，依法严厉打击走私违法犯罪；另一方面，引进先进机制，积极创新变革，解决缉私执法过程中产生的可能转化为社会不和谐因素的矛盾。探索创建以联合缉私、综合治理格局为基础，以完善法律体系为保障，以风险管理为突破，以科学缉私绩效评估为主要模式的综合性长效缉私体制的研究结论。关键词：缉私体制创新建设风险管理绩效评估长效AbstractWiththeworldeconomyisacceleratingtheintegrationprocess,theinternationaltradesituationchangeswitheachpassingday,especiallyafterChinajoinstheWTO,importandexporttradepolicyconstantlyadjusted,andtheprocessingtrade,andotheremergingincreasinglyrapiddevelopmentoftrade,whichenableCustomstocombatthesmugglingofillegalandcriminalComplexityofthecontinuousincrease.Smugglersandillegalandcriminalactivitieshadnotstopped,butweremoresurreptitiousandvariety.Theoriginalanti-smugglingworksystemjointanti-smuggling,unifiedaddressinacomprehensiveway,inthemanagementofsegregationofduties,therelevantorgansofpower,suchascoordinationhasbeenshowntolagbehind,hasnotcompletelyadapttothenewanti-smugglingsituationneeds.ThispapercomprehensivelysummedupChina'santi-smugglingworkandthehistoricalprocessofChina'scustomsanti-smugglingoperationinthepracticeofinstitutionalexperiencetothenewpoliticaleconomics,publiceconomicsandpublicmanagementforthetheoreticalfoundationofthesystemchangesfromthestart,thefocusonanti-smugglingsystemconstructionanddevelopment,China'seconomyduringthetransitionperiodwiththeeconomiccharacteristicsoftheneweraandtheanti-smugglingsystemtothenewsituationandthechallengesofpracticefortheneweracustomssysteminnovationandprovidesomevaluabletheoreticalthinking,tryingtotheory,systemandpracticeofexplorationToproposesolutionstothecurrentsysteminadequateanti-smuggling,anti-smugglingsysteminnovationontheanalysisofthebuilding.Focusonre-examineChina'scustomssystemdevelopmentprocess,sumupovertheyearsfromtheCustomsanti-smugglingoperationinthepracticeofinstitutionalexperience,apositiveresponsetoourcustomssystemfacethechallengeofkeepingupwiththetimes,scientificandrationalfirmandsecureintheneweraCustomsTheanti-smugglingsysteminnovationbybuildinganumberofconstructivecommentsandreferences.Andfinally:Ontheonehand,consolidationofresultsofboththeanti-smugglingsystem,crackingdownonsmugglingcontinuedtomaintainhighpressure,inaccordancewiththelawcrackdownonsmuggling-relatedcrimes.Ontheotherhand,theintroductionofadvancedmechanismandactivelyinnovativechangestoaddresstheanti-smugglinglawenforcementmaybeproducedduringtheconversionForsocialdisharmonyfactorsofcontradictions.Explorecreatingajointanti-smuggling,basedoncomprehensivemanagementstructuretoimprovethelegalsystemfortheprotection,riskmanagementasabreakthroughinascientificassessmentoftheanti-smugglingperformanceasthemainmodeoflong-termcomprehensiveanti-smugglingsystemConclusionofthestudy.Keywords:Anti-smugglingsystemInnovationbuildingLong-termriskmanagementPerformanceEvaluationLong-term目录一、海关缉私工作概述...............................................................1（一）海关缉私工作的性质、地位及其广义内涵...........................1（二）走私犯罪以及走私违规行为的概念理解和区分.....................1（三）走私违规行为产生的危害................................................2（四）走私违规产生的主观原因经济学分析.................................2（五）走私违规产生的客观原因分析..........................................3二、中国缉私体制......................................................................7（一）中国缉私体制的历程......................................................7（二）现行中国缉私体制的成绩.............................................10三、现行缉私体制运作中存在的问题..........................................12（一）部门各自为战，联合缉私的网络没有完全形成................12（二）立法步骤滞后，统一处理的实现缺乏基础...................12（三）执法环境复杂，综合治理的目标难以达到...................13（四）执法廉政风险增大，存在执法腐败问题..............................13四、新时期海关缉私体制创新建设的需求分析...........................15（一）新时期中国经济的快速发展使走私违法犯罪呈现出新变化、新特点........................................................................15（二）新时期走私违法犯罪行为所体现的复杂性和多样性，给缉私体制运作提出了新问题、新挑战.............................................15五、新时期海关缉私体制创新建设的新政治经济学分析...............18六、新时期海关缉私体制创新建设的绩效分析...........................20七、新时期海关缉私体制创新建设的对策研究...........................22（一）不断巩固和发展联合缉私、统一处理、综合治理的联合缉私格局，进一步健全缉私综合治理机制..............................22（二)全面推进缉私工作立法建设，构筑公平、公开、公正的法律法规体系.....................................................................23（三）用风险管理理念审视缉私工作，在新时期海关缉私体制中构建缉私风险控制机制................................................25（四）树立科学的缉私绩效观，促进新时期海关缉私体制实现可持续发展........................................................................27结语.................................................................................31参考文献...........................................................................32一、海关缉私工作概述（一）海关缉私工作的性质及其广义内涵缉私是与监管、征税和统计并列为中国海关的四项基本职能。同时，缉私也是