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基于国际互认和供应链视角的报关企业AEO运作机制构想 被引量:3

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摘要 以供应链为基础建立AEO制度并参与国际互认是AEO制度的本来之义。当前,由于客观条件的限制,我国尚未基于供应链全面实施AEO。由于经认证的报关企业在"一体化海关监管链条"中扮演了特殊角色,当前优化供应链中经认证的报关企业运作机制,利用经认证的报关企业沟通其供应链合作方,有益于保障供应链安全和我国企业参与AEO国际互认。
作者 黄敏 苏正建
出处 《上海海关学院学报》 2013年第4期63-67,共5页
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