摘要
基于海关所处的时代,分析海关法法典化的内涵,作为海关法律体系形式理性的最高级形式,其发展离不开法治传统的一脉相承和外来法系的智慧启示。以秩序、效率为价值取向,以治理能力现代化为语境,分析海关法法典化的价值内核,是海关治理现代化的载体,是海关全面法治化的延伸,是海关融入全球化的媒介。进而探讨海关法法典化的实现形式,体系化的理想目标固然美好,然而基于现实考量,建议构建以正当程序为核心的汇编型法典。
Based on the era of customs,this paper analyzes the connotation of codification of customs law.As the highest form of formal rationality of customs legal system,its development cannot be separated from the inheritance of the rule of law tradition and the inspirations from foreign legal systems.Taking order and efficiency as the value orientation,and taking the modernization of governance capacity as the context,this paper analyzes the core value of the codification of customs law,which is the carrier of customs governance modernization,theextension of the comprehensive legalization of customs,and the medium for customs to integrate into globalization.Then it discusses the realization form of the codification of customs law.The ideal goal of systematization is good,but based on practical considerations,it is recommended to build a compilation code with due process as the core.
出处
《海关法评论》
2022年第1期84-94,共11页
Review of Customs Law
关键词
海关法
法典化
治理能力
价值取向
实现形式
customs law
codification
governance ability
value orientation
realization form
作者简介
童天骄,宁波海关所属大榭海关法制科副科长。
