CAJ | 학술논문

港口建设费是一项专用于港口建设的国家政府性基金，它对于促进我国水运基础设施建设起到了重要作用。文中从征管货物认定、征管流程、征收业务操作、特殊物流环节、征收财务管理和征管人员等方面分析了港口建设费征收工作中的管理风险，用模糊综合评判方法建立评价模型，并进行了案例分析。为正确认识和评价港口建设费征收风险提供了参考。
항구건설비시일항전용우항구건설적국가정부성기금，타대우촉진아국수운기출설시건설기도료중요작용。문중종정관화물인정、정관류정、정수업무조작、특수물류배절、정수재무관리화정관인원등방면분석료항구건설비정수공작중적관리풍험，용모호종합평판방법건립평개모형，병진행료안례분석。위정학인식화평개항구건설비정수풍험제공료삼고。
As a governmental charge designated for port construction, the port construction toll, plays an important role in improving national maritime infrastructure. This paper analyzes the risks existing in the toll collection from the perspective of cargo, toll procedure, toll operation, special logistics operation, toll operator and management. An evaluation model is built using fuzzy analysis technique with a case study followed. The study is expected to pave foundation for the toll risk evaluation and the operation analysis.