台資企業在中國的關務管理研究

NCUIR > School of Management at National Central University > Executive MBA > Electronic Thesis & Dissertation > Item 987654321/60044

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/60044

Title:	台資企業在中國的關務管理研究
Authors:	呂欽亮;CHIN-LIANG,LU
Contributors:	高階主管企管碩士班
Keywords:	中國海關;關務;台商;Chinese Customs;Customs Service;Taiwanese Business
Date:	2013-06-13
Issue Date:	2013-07-10 12:02:49 (UTC+8)
Publisher:	國立中央大學
Abstract:	大陸地區實施自由市場經濟政策，經由開放國內市場，引進境外資金、技術與管理，產品除部分內銷外更行銷世界各地。由於大陸地區經貿範圍擴大相當快速，舉凡外商投資、進口貨物課徵關稅以及進出口貨物通關服務等有關海關議題逐漸被廣泛討論，海關因而扮演了極為吃重的角色。在大陸地區的台商企業，不論是技術或產品，乃至於管理方面均橫跨兩岸分工，舉凡原料、半成品、成品及人員往來兩岸相當頻繁，台灣地區海關政策為順應時代潮流，早已建立了完備法規典章制度。相對於大陸地區的崛起，大陸地區海關的典章制度以及關員執法心態的調整，再再影響大陸台商的權益，甚至台商的人身安全。本研究之研究者為在大陸台資企業中負責關務的主管，多年的工作經驗中看到了許多在關務上遇到困難與挑戰的其他台資企業，甚至有被判刑坐牢的案例。本研究旨在藉由問卷調查與資料收集、整理與分析，探討台資企業在中國關務上所面臨的挑戰、困難與危險。研究結果顯示，中國的關務管理對台資企業實為最緊要的課題，因為它涉及罰款外，甚至牽連人身安全問題。而無論是廠商或是中國海關官方都一致認為，在關務處理上，最重要的議題為企業須慎選關務主管及報關員，方以為企業妥善管理海關風險與困難。 The politics of free economy of the Mainland China have imported foreign capital, technic and management. Because it has extended so quickly that the issue of foreign institutional investors and import customs duties have been discussed broadly and become more and more important. Contrast to the Mainland China, the customs of Taiwan has already completed the rules. The researcher of this research works in the department of customs service in Mainland China for many years. The working experience reveals many examples with severe result when committing mistake related to Chinese customs. This research collects secondary and questionnaire data and analysis them. Hope to indicate the challenges, difficulties and dangers of Taiwanese business in China. The result indicates that the most important issue of Chinese customs is to extremely carefully choose the managerial staff of customs to appropriately control the risks and difficulties.
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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