企业通关管理是一个复杂的系统工程,必须要从外部环境、内部流程和程序、贸易方式、结算要求、单证管理、内控制度、资源配置等多个环节和方面入手,始终以法规政策为根本依据、以管理技术为基础依托,切实做到统筹兼顾、系统协调、内外沟通、有效控制,才能取得良好的效果。目前,总体而言,欧、美、日资企业的通关管理水平整体好于其他国家和地区投资的企业;而且大型跨国企业和上市企业(株式会社)的通关管理水平明显好于中小型企业。现状与问题日资企业关务管理在加工贸易方面出现的问题要远远多于一般贸易和其他贸易方式。出现问题、造成损失的主要原因往往不是主观故意,而是疏忽大意或者不知道、 The enterprise clearance management is a complicated systematic project. It must start from many aspects and aspects of the external environment, internal processes and procedures, trade methods, settlement requirements, document management, internal control system, resource allocation and so on, always based on the laws and regulations Based on the basis of management techniques, we can achieve good results by taking all factors into consideration, such as overall planning, systematic coordination, internal and external communication and effective control. At present, generally speaking, the level of customs clearance management of the European, American and Japanese-funded enterprises is generally better than that of other countries and regions; and the large-scale MNCs and listed companies (Companies) have significantly better customs clearance management than small and medium-sized enterprises. Status Quo and Problems Concerning the customs administration of Japanese-funded enterprises, there are far more problems in terms of processing trade than those of general trade and other forms of trade. Problems, the main reason for the loss is not subjective intention, but negligence or do not know,