摘要
港口建设费是一项专用于港口建设的国家政府性基金,它对于促进我国水运基础设施建设起到了重要作用.文中从征管货物认定、征管流程、征收业务操作、特殊物流环节、征收财务管理和征管人员等方面分析了港口建设费征收工作中的管理风险,用模糊综合评判方法建立评价模型,并进行了案例分析.为正确认识和评价港口建设费征收风险提供了参考.
As a governmental charge designated for port construction, the port construction toll, plays an important role in improving national maritime infrastructure. This paper analyzes the risks existing in the toll collection from the perspective of cargo, toll procedure, toll operation, special logistics operation, toll operator and management. An evaluation model is built using fuzzy analysis technique with a case study followed. The study is expected to pave foundation for the toll risk evaluation and the operation analysis.
出处
《宁波大学学报（理工版）》
CAS
2014年第2期117-120,共4页
Journal of Ningbo University：Natural Science and Engineering Edition
基金
浙江省科技厅科研项目(2012C25102)
浙江省海洋文化与经济研究中心项目(11HYJDYY04)
