我国除传统的通关便利外已经先后实施了以海关风险管理制度、海关企业分类管理制度等为代表的贸易便利化制度,取得了相当大的成绩,但也存在着不小的差距。本文选择美国海关贸易便利化制度的特点作为参照物,针对我国海关贸易便利化制度中的指导思想、海关与商界关系以及海关国际合作等问题展开对比分析,提出我国海关应当确立贸易便利与贸易安全平衡发展的指导思想、海关与商界之间应当构建“伙伴关系”以及深化海关国际合作并积极推动我国海关贸易便利化制度国际化。 In addition to traditional customs clearance facilities, China has successively implemented trade facilitation systems such as the customs risk management system and the customs enterprise classification management system, and achieved considerable results, but there are also significant gaps. This article selects the features of the U.S. Customs trade facilitation system as a reference, conducts a comparative analysis of the guiding ideology in China’s customs trade facilitation system, customs and business relations, and customs international cooperation, and proposes that China’s customs should establish trade facilitation and trade security. The guiding ideology of balanced development, the establishment of a “partnership relationship” between customs and the business community, as well as the deepening of customs international cooperation and the active promotion of the internationalization of China’s customs trade facilitation system.