我国国民经济由计划体制向市场体制的转换和关贸总协定缔约国地位的即将恢复,将对我国的政治经济乃至社会生活的各个领域产生广泛的影响。作为处于开放第一线的海关,将同时承受到来自国门内外的双重冲击,无疑将会导致整个海关监管制度及观念上的一场深刻变革。本文拟就市场经济和“复关”对海关的影响问题谈点认识。 The transformation of the national economy of our country from a planned system to a market system and the impending restoration of the status of the GATT as a State party to the GATT will have a wide range of impacts on our country’s political economy and even all areas of social life. As a customs that is in the first line of opening, it will simultaneously withstand the double impact from inside and outside the country, which will undoubtedly lead to a profound change in the entire customs supervision system and concept. This article intends to talk about the impact of the market economy and the “restore” on the customs.