本文從加工貿易發展狀況出發，引出關務系統管理的重要性，選擇大型台資加工貿易企業D公司作為個案，從跨組織 (政府與企業﹑企業與企業﹑企業內部不同部門)信任的角度，運用理論聯繫實踐法、採用個案分析法、比較分析法、重要事件記錄法、關鍵成功因素法﹑訪談法等方法對其關務系統-聯網監管系統進行了研究。文章將聯網監管系統發展過程分為五個階段，對每一階段遇到的困難或問題、原因及對策進行詳細說明與分析，總結出該跨組織關務系統成功的五個關鍵因素為：1.合作者以及相互間有效溝通、充分瞭解與互相信任2.不同組織清晰一致的目標3.具有洞察力與遠見的高端管理層4.組織內部充分的調研與協調及內部資訊的高度整合5.對相關流程進行重組優化本文所述“工單核銷”是筆者在實施聯網監管初期，說服企業各級主管支持採用，D公司努力實踐，最終證明系統運作合法合理，且能真正幫助企業規範作業；雖進入門檻很高，但確實能使企業做到“無後顧之憂”，頗值得在中國從事加工貿易的企業參考。該研究對其他加工貿易企業關務系統管理具有一定的借鑒意義。This paper， from the processing trade development situation， draw out the importance of the management system of customs affairs， choose large Taiwan-owned enterprise for processing trade as a case study， from across the organization (G2B，B2B， the enterprise internal different departments) trust Angle， using some method such as the theory with the practice method， the case analysis， comparative analysis， important events record methods and other methods to the customs system .The networking supervision system development process is divided into five stages， each phase of the difficulties or problems， causes and countermeasures in detail and analysis， summed up the cross organization system of customs affairs success five key factors for 1. Insight and vision with the high-end management2. Different organization clear consistent aim 3. Full investigation and organization of internal coordination and internal high degree of integration of information 4. Related to restructuring process optimization 5. Choose the right partner and effective communication between each other， fully understand and trust each other.This paper stated "Gongdan hexiao" is the author in the implementation of the early networking supervision， persuade enterprise by the competent at all levels to support， and eventually reached the practice to prove its not only legal and rational logic， and has a strong operability. Although into the threshold is very high， but it can make the enterprise be "do not have trouble back at home"， it looks in China engage in processing trade enterprise reference. The study of other processing trade enterprise customs affairs management system is of practical significance.
