تدوین الگوی حسابرسی پس از ترخیص کالا در گمرک مبتنی بر مدیریت ریسک با رویکرد تسهیل و توسعه تجارت خارجی

ﺣﺴﺎﺑﺮﺳﯽ ﭘﺲ از ﺗﺮﺧﯿﺺ، ﻧﺸﺎندﻫﻨﺪه ﯾﮏ ﻓﺮآﯾﻨﺪ ﻣﺘﻔﺎوت از ﮐﻨﺘﺮل ﻫﺎی ﮔﻤﺮﮐﯽ اﺳﺖ ﮐﻪ ﻣﻨﺠﺮ ﺑﻪ ﮐﺎراﯾﯽ و اﺛﺮﺑﺨﺸﯽ در زﻣﺎن و ﻫﺰﯾﻨﻪ ﺗﺮﺧﯿﺺ ﮐﺎﻻ از ﮔﻤﺮک ﻣﯽ ﺷﻮد. در اﯾﻦ راﺳﺘﺎ، ﻫﺪف اﯾﻦ ﺗﺤﻘﯿﻖ، ﺗﺪوﯾﻦ اﻟﮕﻮی ﺣﺴﺎﺑﺮﺳﯽ ﭘﺲ از ﺗﺮﺧﯿﺺ ﮐﺎﻻ در ﮔﻤﺮک ﻣﺒﺘﻨﯽ ﺑﺮ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺑﺎ روﯾﮑﺮد ﺗﺴﻬﯿﻞ و ﺗﻮﺳﻌﻪ ﺗﺠﺎرت ﺧﺎرﺟﯽ ﺑﻮد. روش ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ از ﻧﻈﺮ ﻫﺪف ﮐﺎرﺑﺮدی و از ﻧﻈﺮ دادهﻫﺎ از ﻧﻮع ﺗﺤﻘﯿﻘﺎت ﮐﯿﻔﯽ اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎری ﺗﺤﻘﯿﻖ ﺷﺎﻣﻞ اﺳﺎﺗﯿﺪ و ﻣﺪرﺳﯿﻦ رﺷﺘﻪﻫﺎی اﻣﻮرﮔﻤﺮﮐﯽ داﻧﺸﮕﺎهﻫﺎی ﺷﻬﺮﻫﺎی ﮔﻤﺮﮐﺎت ﻫﺪف ﺑﻮدﻧﺪ. اﺑﺰار ﺟﻤﻊآوری، ﻣﺼﺎﺣﺒﻪ ﻧﯿﻤﻪﺳﺎﺧﺘﺎری اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﺑﻨﺎﺑﺮاﯾﻦ ﺑﺮ اﺳﺎس ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻖ ﭘﯿﺸﻨﻬﺎدات ﮐﺎرﺑﺮدی ﺑﺮای اﺟﺮای ﻣﻨﺎﺳﺐ ﺣﺴﺎﺑﺮﺳﯽ ﺑﻌﺪ از ﺗﺮﺧﯿﺺ ﻃﺒﻖ اﻟﮕﻮی ﺟﺪﯾﺪ ﺑﻪ ﻃﻮری ﮐﻪ ﻣﻨﺎﻓﻊ دوﻟﺖ، ﺑﺎزرﮔﺎﻧﺎن و ﺟﺎﻣﻌﻪ را ﺗﺄﻣﯿﻦ ﻧﻤﺎﯾﺪ اراﺋﻪ ﺷﺪه اﺳﺖ.

Designing a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade

The present study has been implemented with the aim of developing a postclearance audit model with the approach of facilitating and developing foreign trade in the Customs of the Islamic Republic of Iran. To achieve the above goal, three questions were analyzed, including determining the factors that affect the postclearance audit process, their impact, and how a suitable model for postclearance audit of the Islamic Republic of Iran. Based on the research results, incentives such as risk management, rules and regulations, importers, human resources, customs infrastructure and customs strategies are effective on the proper implementation of postclearance audit and their impact is different. Also, using qualitative research with mixed method and the opinion of experts, an appropriate postclearance audit model has been developed so that it can eliminate executive bottlenecks. The present research is applied and descriptive in terms of purpose and quantitative and qualitative in terms of data by mixed method. Measurement tools, questionnaire and semistructural interview and information analysis method also include descriptive statistics, Kolmogorov–Smirnov test for data normality test, Student ttest, heuristic factor analysis, structural equations and regression multivariate has been used to identify the effective stimuli and their degree of impact on the performance and control of the audit after discharge, as well as to fit the new model, Therefore, based on the research results, practical suggestions for the proper implementation of postclearance auditing according to the new model have been presented in a way that serves the interests of the government, businessmen and society.