CAJ | 학술논문

文章以现实需求为导向，分析了稽查结论加工风险参数的应用现状、实践价值和存在问题，并在确立了稽查结论加工风险参数的研究思路和角度的基础上，通过方法选择与实践探索科学化、标准化程序，系统地将稽查结论加工成风险参数作用于通关环节，使之真正发挥稽查执法结果在海关监管事前、事中与事后各环节的价值作用，同时还就实现稽查结论加工风险参数的保障机制作了研究和部署，从而全面提升海关业务风险防控的甄别能力和实践精准度。
문장이현실수구위도향，분석료계사결론가공풍험삼수적응용현상、실천개치화존재문제，병재학립료계사결론가공풍험삼수적연구사로화각도적기출상，통과방법선택여실천탐색과학화、표준화정서，계통지장계사결론가공성풍험삼수작용우통관배절，사지진정발휘계사집법결과재해관감관사전、사중여사후각배절적개치작용，동시환취실현계사결론가공풍험삼수적보장궤제작료연구화부서，종이전면제승해관업무풍험방공적견별능력화실천정준도。
Via need analysis, this paperanalyzes the present situation, the application signifi-cance and some existing problems in the application of audit conclusions for risk parameter processing, offers some suggestions and perspectives for research in this area, and, elaborates on the process of ap-plying audit conclusions in Customs clearance and corresponding risk parameters, thus, enabling Cus-toms to make full use of audit results in different stages of Customs control, including pre-arrival, im-portation and post-clearance. In addition, this paper looks into the safeguardmechanism with a view to materializing accuracy in processing auditing conclusions into risk parameters, enhancing risk-identif-ying capability and accuracy in targeting in terms of Customs risk prevention and targeting.