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处于国际国内两个市场竞争中的企业为了追求最大的经营效益,必然要通过参与商品、服务和技术等生产要素的跨关境运动来实现自身的优化资源配置。这就不可避免地遇到一个通关成本问题。通关成本是指企业进出口货物时,在接受海关全部监管和办理全部海关手续的“大通关”过程中付出的各种费用之和。海关的管理效益与企业的通关成本是相互联系、相互影响和相互作用的。如何在保证海关管理效益的前提
In pursuit of maximum operating efficiency, companies in both domestic and international markets must inevitably realize their own optimal allocation of resources through participation in cross-border movements of production factors such as goods, services, and technology. This inevitably encounters a problem of customs clearance costs. The cost of customs clearance refers to the sum of the various fees paid by the company in the “big customs clearance” process when it accepts all customs supervision and handles all customs formalities when importing and exporting goods. The management benefits of customs and the customs clearance costs of enterprises are interrelated, interact and interact. How to ensure the effectiveness of customs management