今天，我們就WCO《海關(guān)AEO認(rèn)證者指南》與中國海關(guān)《海關(guān)AEO認(rèn)證企業(yè)標(biāo)準(zhǔn)》（征求意見稿）的相關(guān)內(nèi)容進(jìn)行比較、分析異同，以供參考。

WCO《海關(guān)AEO認(rèn)證者指南》提出了財(cái)務(wù)可行性的評(píng)估指標(biāo)、認(rèn)證測試方法，同時(shí)給出了相關(guān)例證。

1）Financial viability財(cái)務(wù)可行性

Financialviability means good financial standing which is sufficient to fulfill thecommitments of the applicant, with due regard to the characteristics of thetype of business activity concerned.

財(cái)務(wù)可行性意味著良好的財(cái)務(wù)狀況，足以履行申請(qǐng)人的承諾，同時(shí)應(yīng)適當(dāng)結(jié)合商業(yè)活動(dòng)類型的特征進(jìn)行考慮。

Anyindication that the applicant is unable or may in the immediate future beunable to meet its financial obligations is to be carefully considered andevaluated.

如果申請(qǐng)人無法或可能在不久的將來無法履行其財(cái)務(wù)義務(wù)，則應(yīng)仔細(xì)考量和評(píng)估。

2）Validation testingtechniques for financial viability 財(cái)務(wù)可行性的認(rèn)證測試技術(shù)

Todetermine if the applicant is subject to bankruptcy proceedings. 

確定申請(qǐng)人是否受到破產(chǎn)程序的約束。

Todetermine if the applicant has fulfilled (during a certain period) theirfinancial obligations regarding payments of customs duties and all otherduties, taxes or charges which are collected on or in connection with theimport or export of goods. 

確定申請(qǐng)人是否履行了（在特定時(shí)期內(nèi)）關(guān)于支付關(guān)稅的所有財(cái)務(wù)義務(wù)以及在貨物進(jìn)出口方面與之相關(guān)的所有其他關(guān)稅、稅款或費(fèi)用。

Todetermine if the applicant demonstrates on the basis of the records andinformation available for dedicated period preceding the submission of theapplication that they have sufficient financial standing to meet theirobligations and fulfil their commitments having regard to the type and volumeof the business activity, including having no negative net assets, unless wherethey can be covered. 

確定申請(qǐng)人是否根據(jù)提交申請(qǐng)之前的規(guī)定期間記錄和信息，證明他們有足夠的財(cái)務(wù)能力來履行其義務(wù)并履行對(duì)其預(yù)計(jì)業(yè)務(wù)活動(dòng)的類型和數(shù)量的承諾，包括沒有負(fù)凈資產(chǎn)，除非它們可以涵蓋。

3）Examples ofFinancial Viability Indicators 財(cái)務(wù)可行性指標(biāo)的例證

（1）The European Union 歐盟財(cái)務(wù)可行性指標(biāo)的例證

Listof methodological indicators to demonstrate sufficient financial standing(Source: AEO Guidelines, Chapter 2.III.3)

顯示充足財(cái)務(wù)狀況的指標(biāo)清單（來源：AEO指南，第2章第3節(jié)）

TheCustoms authorities can establish whether the applicant is able to meet his/herlegal debts to third parties by checking the applicant's full sets of financialstatements due over the past three years, taking into account:

海關(guān)可以通過檢查申請(qǐng)人過去三年的全套財(cái)務(wù)報(bào)表，以確定申請(qǐng)人是否能夠向第三方償還其法定債務(wù)，同時(shí)檢查：

l  where required by companylaw, that the accounts have been filed within the time-limits laid down in thatlaw. Failure to file the accounts within the required time-limits is anindicator that the business may have problems with its records or be infinancial difficulties. Where the time-limits have not been met, the Customsauthorities should make further enquiries to establish the reasons for this;

l  根據(jù)公司法的要求，賬目須在法律規(guī)定的時(shí)限內(nèi)提交。未能在規(guī)定的時(shí)限內(nèi)提交賬目表明企業(yè)可能存在記錄問題或財(cái)務(wù)困難。如果沒有滿足時(shí)限要求，海關(guān)應(yīng)進(jìn)一步調(diào)查確定原因；

l  any audit qualifications orcomments about the continuation of the business as a going concern by, forexample, the auditors or directors. Where internal or external auditors havedoubts about the solvency of a business, they may either qualify the accounts orrecord their reservations in their reports. Similarly, directors may also makesuch a comment in exceptional circumstances. Where this is the case, theCustoms authorities should investigate the reason for the comment inconjunction with the auditor or director and consider its significance for thebusiness;

l  作為一個(gè)持續(xù)經(jīng)營的企業(yè)，由任何具有相應(yīng)資質(zhì)人員對(duì)其業(yè)務(wù)延續(xù)做出審計(jì)或評(píng)估，比如，由審計(jì)師或董事做出的。如果內(nèi)部或外部審計(jì)師對(duì)企業(yè)的財(cái)務(wù)償付能力存有疑惑，他們可以對(duì)賬務(wù)進(jìn)行審查或在其報(bào)告中記錄保留意見。同樣，董事也可以在特殊情況下作出此類評(píng)估。在這種情況下，海關(guān)應(yīng)與審計(jì)師或董事一起調(diào)查作出評(píng)估的原因，并考慮其對(duì)業(yè)務(wù)開展的影響；

l  any contingent liabilitiesor provisions. Significant contingent liabilities will  give an indication of the applicant’s ability to payfuture debts;

l  任何負(fù)債或準(zhǔn)備金。重大負(fù)債將考驗(yàn)申請(qǐng)人償付未來債務(wù)的能力；

l  any additional financialdocuments, such as income statement or cash flow, can be used to assess thefinancial standing of the company;

l  任何其他財(cái)務(wù)文件，如損益表或現(xiàn)金流量，均可用于評(píng)估公司的財(cái)務(wù)狀況；

l  any ratio analysis, ifavailable (e.g. current ratio (current assets divided by current liabilities)which measure the company’s liability to meet present obligations from its liquid assets);

l  任何比率分析，如果有的話（例如，流動(dòng)比率（流動(dòng)資產(chǎn)除以流動(dòng)負(fù)債），用于衡量公司從流動(dòng)資產(chǎn)中履行當(dāng)前義務(wù)的責(zé)任）；

l  any other conclusionsprovided by financial or research institutions;

l  金融或研究機(jī)構(gòu)提供的任何其他結(jié)論；

l  other indicators that couldbe worth assessing, such as whether a company has been subject to significantindustrial action and whether a company has lost major projects in which it wasinvolved.

l  其他可能值得評(píng)估的指標(biāo)，例如公司是否受到重大產(chǎn)業(yè)行為的影響以及公司是否已經(jīng)失去了參與的重大項(xiàng)目。

（4）The EurasianEconomic Union (EAEU)  歐亞經(jīng)濟(jì)聯(lián)盟財(cái)務(wù)可行性指標(biāo)的例證

AEOfinancial solvency criteria: Financial indicators

AEO財(cái)務(wù)償付能力標(biāo)準(zhǔn)：財(cái)務(wù)指標(biāo)

TheCustoms Code of the Eurasian Economic Union (hereinafter the “EAEU”) stipulatesfinancial stability as a condition for granting the status of an AuthorizedEconomic Operator (hereinafter “AEO”).

歐亞經(jīng)濟(jì)聯(lián)盟（以下簡稱“EAEU”）的海關(guān)法規(guī)定金融穩(wěn)定性是授予經(jīng)認(rèn)證經(jīng)營者（以下簡稱“AEO”）地位的條件。

TheEurasian Economic Commission (hereinafter – Commission), together with EAEUmember states, has developed a methodology for determining the financialstability of the potential AEOs.

歐亞經(jīng)濟(jì)委員會(huì)（以下簡稱委員會(huì)）與EAEU成員國一起開發(fā)了一種確定潛在AEO財(cái)務(wù)穩(wěn)定性的方法。

Thismethodology was approved by the Council of the Commission on 15 September 2017.

該方法于2017年9月15日獲得委員會(huì)理事會(huì)的批準(zhǔn)。

Thisdocument provides a unified algorithm for assessing the financial stability ofpotential AEOs, for Customs purposes. At the same time, this document is opento and available for business as well as for Customs authorities. It rules outa  subjective approach to determining financialsustainability.

本文件提供了評(píng)估潛在AEO財(cái)務(wù)穩(wěn)定性的統(tǒng)一算法。 同時(shí)，本文件對(duì)商業(yè)和海關(guān)開放并可供使用。它排除了確定財(cái)務(wù)可持續(xù)性的主觀方法。

Thereis a total of nine indicators of financial sustainability. Three of them areabsolute, expressed in national currencies. Six indicators are, however,relative and are expressed as percentages (ratio).

財(cái)務(wù)可持續(xù)性總共有九個(gè)指標(biāo)。其中三個(gè)是絕對(duì)的，以本國貨幣表示。其他六個(gè)指標(biāo)是相對(duì)的，并表示為百分比（比率）。

Eachindicator has a minimum value. Points are allocated when companies’ parametersachieve these minimum values. If the potential AEO reaches  a calculated value exceeding or equal to theset value of a particular indicator then it may be allocated a certain numberof points. A company is not precluded from becoming an AEO if it has no pointsfor a particular indicator. In such a case, the company may amass points foranother indicator if its parameters exceed minimum values.

每個(gè)指標(biāo)都有一個(gè)最小值。當(dāng)公司的參數(shù)達(dá)到這些最小值時(shí)，就為其分配積分。 如果潛在AEO超過或等于特定指標(biāo)的設(shè)定值的適合值，則可以為其分配一定數(shù)量的積分。如果公司沒有此積分，并不排除成為AEO。在這種情況下，如果公司的參數(shù)超過最小值，公司可能會(huì)有另一個(gè)指標(biāo)積分。

Allpoints received must be totalled up and, if they exceed 50 points, then theapplicant is considered financially sustainable for Customs purposes.

收到的所有積分必須總計(jì)，如果超過50分，則申請(qǐng)人在海關(guān)方面被認(rèn)為具有財(cái)務(wù)可持續(xù)性。

Thefinancial solvency indicator values are calculated on the basis of the legalentity’s annual accounting reports. The organization’s financial sustainabilityis subject to annual reassessment. If the company is considered as financiallysustainable (i.e. if it meets the financial solvency criteria) then it does notneed to provide a financial guarantee.

財(cái)務(wù)償付能力指標(biāo)值是根據(jù)法人實(shí)體的年度會(huì)計(jì)報(bào)告計(jì)算的。該組織的財(cái)務(wù)可持續(xù)性需要進(jìn)行年度重新評(píng)估。 如果公司被認(rèn)為具有財(cái)務(wù)可持續(xù)性（即，如果它符合財(cái)務(wù)償付能力標(biāo)準(zhǔn)），那么它不需要提供財(cái)務(wù)擔(dān)保。

Theabove-mentioned suggestions are based on the new EAEU Customs Code that enteredinto force on 1 January 2018.

上述建議基于2018年1月1日生效的新EAEU海關(guān)法。

1）高級(jí)認(rèn)證企業(yè)財(cái)務(wù)狀況標(biāo)準(zhǔn)

2）一般認(rèn)證企業(yè)財(cái)務(wù)狀況標(biāo)準(zhǔn)

我們對(duì)《WCO海關(guān)AEO認(rèn)證者指南》與中國海關(guān)《海關(guān)AEO認(rèn)證企業(yè)標(biāo)準(zhǔn)》（征求意見稿）財(cái)務(wù)狀況指標(biāo)進(jìn)行分析、比較，得出以下結(jié)論，供大家參考。

1、WCO《AEO認(rèn)證者指南》中對(duì)“財(cái)務(wù)可行性”要求過于概括、籠統(tǒng)，但選取了歐盟和歐亞經(jīng)濟(jì)聯(lián)盟等地區(qū)的標(biāo)準(zhǔn)作為附件例證供各成員國參考，表明WCO希望各成員國能根據(jù)各國和地區(qū)的實(shí)際情況建立更為客觀細(xì)致、便于操作、更趨量化的財(cái)務(wù)狀況認(rèn)證標(biāo)準(zhǔn)。中國海關(guān)在制定相關(guān)AEO認(rèn)證財(cái)務(wù)狀況標(biāo)準(zhǔn)方面較好地理解和貫徹了WCO的指導(dǎo)思想，對(duì)此標(biāo)準(zhǔn)的要求更為具體、詳細(xì)，并且也被WCO《AEO認(rèn)證者指南》附件四做為“財(cái)務(wù)可行性”例證向各成員國進(jìn)行了推介。

2、《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》（征求意見稿）中對(duì)企業(yè)財(cái)務(wù)狀況標(biāo)準(zhǔn)的規(guī)定擴(kuò)大了認(rèn)證企業(yè)財(cái)務(wù)指標(biāo)審查的范圍，修改了部分參考指標(biāo)，以期能更全面、真實(shí)的反應(yīng)企業(yè)財(cái)務(wù)狀況。

3、《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》（征求意見稿）改變了現(xiàn)行認(rèn)證標(biāo)準(zhǔn)中對(duì)具體財(cái)務(wù)指標(biāo)進(jìn)行逐項(xiàng)評(píng)估的規(guī)定，采用了“綜合財(cái)務(wù)狀況”的評(píng)估方法，并引入“權(quán)重”概念進(jìn)行綜合計(jì)算，此法與歐亞經(jīng)濟(jì)聯(lián)盟的規(guī)定有相似之處。目前的征求意見稿對(duì)高級(jí)認(rèn)證企業(yè)的各項(xiàng)財(cái)務(wù)指標(biāo)權(quán)重和參考標(biāo)準(zhǔn)值已確定，但對(duì)一般認(rèn)證企業(yè)各項(xiàng)財(cái)務(wù)指標(biāo)的權(quán)重和參考標(biāo)準(zhǔn)值則采取由海關(guān)總署定期發(fā)布的動(dòng)態(tài)管理方法，既有區(qū)別性，又有一定的靈活性。

4、《海關(guān)認(rèn)證企業(yè)標(biāo)準(zhǔn)》（征求意見稿）取消了現(xiàn)行認(rèn)證標(biāo)準(zhǔn)中如果最終財(cái)務(wù)指標(biāo)不達(dá)標(biāo)或部分達(dá)標(biāo)，允許申請(qǐng)人提供銀行或非銀行金融機(jī)構(gòu)的財(cái)務(wù)擔(dān)保救濟(jì)措施。一方面使得財(cái)務(wù)狀況標(biāo)準(zhǔn)成為真正的不可整改“剛性”標(biāo)準(zhǔn)；另一方面未綜合考慮行業(yè)特性、產(chǎn)業(yè)變化、營商環(huán)境對(duì)認(rèn)證企業(yè)產(chǎn)生的多方影響，可能會(huì)降低企業(yè)對(duì)AEO制度的支持熱情，一定程度上影響AEO制度的全面推進(jìn)。