海关行政执法的困境及突破

【作者】 陆军；

【导师】 李瑞昌；

【作者基本信息】 复旦大学 ， MPA， 2010， 硕士

【摘要】 海关是国家进出境监督管理机关,在建设法治国家的大背景下,近年来,海关总署大力推行依法行政,各级海关在法制建设方面不懈努力,海关整体水平有了明显提高,但海关行政复议、诉讼案件、执法腐败案件中暴露出来的执法问题表明,海关在严格执法、公正执法、规范执法、廉洁执法方面仍然存在着一些问题,还有许多困挠海关依法行政的困境没有突破。虽然海关已开始重视海关行政执法课题的研究,并总结了部分执法经验和存在的问题,但长期以来海关执法研究偏重于执行硬法的研究,而实际上海关中存在大量软法,因此对于软法执行、软硬法混存对执法提出问题缺乏研究。为了进一步提高海关行政执法的水平,确保执法行为经得起司法的审查,笔者围绕如何解决海关行政执法所处困境这一主题,以引入软法理论为切入点,通过探讨软法的起源,引出软法这一概念及其内涵和外延,并以软硬法混治的视角,力图以理论和实证相结合的手法,对海关行政执法中存在的困境及原因做实证分析,进而提出完善我国海关行政执法工作的若干对策建议,从而得出结论：当代中国海关,要做到依法行政,在执行好法律、法规、规章等“硬法”的同时,也要重视规程、规定、制度等“软法”资源,采用“软”、“硬”兼施的混合法模式,推动并保障海关行政执法遵循法治的轨道,更好地履行职能,维护国家利益,保障公民权益。更多还原

【Abstract】 Customs import and export supervision and management of state agencies in building the rule of law against the background of the country in recent years, the Customs Department to vigorously implement the law, the Customs at all levels understand the legal system building efforts, the Department has been improved overall, but the Customs and Excise Department administrative review, court cases, law enforcement corruption cases that exposed the problem of law enforcement, customs in the strict and fair law enforcement, law enforcement duties, honest law enforcement, there are still some problems, there are many difficulties besetting the Customs according to law there is no breakthrough. Although the Department has begun to attach importance to issues of administrative law enforcement, customs and law enforcement experience and summarizes some of the problems, but the long emphasis on the implementation of the Customs Enforcement Act of hard, but actually there is a lot of soft law in customs, so the soft law implementation of mixed hard and soft law enforcement questions exist on the lack of research, to improve further the level of enforcement of customs administration to ensure that law enforcement can withstand judicial review, the author customs administrative law enforcement on how to resolve the plight of the theme to introduce soft law theory as the starting point of soft law through the origin, leads to the concept of soft law and its connotation and extension, and in mixed hard and soft law governance perspective, trying to combine theoretical and empirical approach, on the Customs Administrative Enforcement the plight of the existence and causes of the empirical analysis, and then puts China’s Customs Administration enforcement of countermeasures and suggestions, which concluded:Contemporary Chinese customs, to do according to law, in the implementation of good laws, regulations, rules and other "hard law" we should also attach importance to rules, regulations, systems and other "soft law" resources, using "soft" and "hard" and applied the mixed model, promote and protect the customs administration and law enforcement to follow the track of the rule of law, to better perform its functions, safeguard national interests, protection of civil rights.更多还原