今天，我們就WCO《海關AEO認證者指南》與中國海關《海關AEO認證企業(yè)標準》（征求意見稿）的相關內容進行比較、分析異同，以供參考。

WCO《海關AEO認證者指南》提出了財務可行性的評估指標、認證測試方法，同時給出了相關例證。

1）Financial viability財務可行性

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.

財務可行性意味著良好的財務狀況，足以履行申請人的承諾，同時應適當結合商業(yè)活動類型的特征進行考慮。

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

如果申請人無法或可能在不久的將來無法履行其財務義務，則應仔細考量和評估。

2）Validation testingtechniques for financial viability 財務可行性的認證測試技術

Todetermine if the applicant is subject to bankruptcy proceedings. 

確定申請人是否受到破產程序的約束。

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. 

確定申請人是否履行了（在特定時期內）關于支付關稅的所有財務義務以及在貨物進出口方面與之相關的所有其他關稅、稅款或費用。

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. 

確定申請人是否根據(jù)提交申請之前的規(guī)定期間記錄和信息，證明他們有足夠的財務能力來履行其義務并履行對其預計業(yè)務活動的類型和數(shù)量的承諾，包括沒有負凈資產，除非它們可以涵蓋。

3）Examples ofFinancial Viability Indicators 財務可行性指標的例證

（1）The European Union 歐盟財務可行性指標的例證

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

顯示充足財務狀況的指標清單（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:

海關可以通過檢查申請人過去三年的全套財務報表，以確定申請人是否能夠向第三方償還其法定債務，同時檢查：

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)定的時限內提交。未能在規(guī)定的時限內提交賬目表明企業(yè)可能存在記錄問題或財務困難。如果沒有滿足時限要求，海關應進一步調查確定原因；

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  作為一個持續(xù)經營的企業(yè)，由任何具有相應資質人員對其業(yè)務延續(xù)做出審計或評估，比如，由審計師或董事做出的。如果內部或外部審計師對企業(yè)的財務償付能力存有疑惑，他們可以對賬務進行審查或在其報告中記錄保留意見。同樣，董事也可以在特殊情況下作出此類評估。在這種情況下，海關應與審計師或董事一起調查作出評估的原因，并考慮其對業(yè)務開展的影響；

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

l  任何負債或準備金。重大負債將考驗申請人償付未來債務的能力；

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

l  任何其他財務文件，如損益表或現(xiàn)金流量，均可用于評估公司的財務狀況；

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，流動比率（流動資產除以流動負債），用于衡量公司從流動資產中履行當前義務的責任）；

l  any other conclusionsprovided by financial or research institutions;

l  金融或研究機構提供的任何其他結論；

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  其他可能值得評估的指標，例如公司是否受到重大產業(yè)行為的影響以及公司是否已經失去了參與的重大項目。

（4）The EurasianEconomic Union (EAEU)  歐亞經濟聯(lián)盟財務可行性指標的例證

AEOfinancial solvency criteria: Financial indicators

AEO財務償付能力標準：財務指標

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”).

歐亞經濟聯(lián)盟（以下簡稱“EAEU”）的海關法規(guī)定金融穩(wěn)定性是授予經認證經營者（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.

歐亞經濟委員會（以下簡稱委員會）與EAEU成員國一起開發(fā)了一種確定潛在AEO財務穩(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日獲得委員會理事會的批準。

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.

本文件提供了評估潛在AEO財務穩(wěn)定性的統(tǒng)一算法。 同時，本文件對商業(yè)和海關開放并可供使用。它排除了確定財務可持續(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).

財務可持續(xù)性總共有九個指標。其中三個是絕對的，以本國貨幣表示。其他六個指標是相對的，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.

每個指標都有一個最小值。當公司的參數(shù)達到這些最小值時，就為其分配積分。 如果潛在AEO超過或等于特定指標的設定值的適合值，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，公司可能會有另一個指標積分。

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，如果超過50分，則申請人在海關方面被認為具有財務可持續(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.

財務償付能力指標值是根據(jù)法人實體的年度會計報告計算的。該組織的財務可持續(xù)性需要進行年度重新評估。 如果公司被認為具有財務可持續(xù)性（即，如果它符合財務償付能力標準），那么它不需要提供財務擔保。

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海關法。

1）高級認證企業(yè)財務狀況標準

2）一般認證企業(yè)財務狀況標準

我們對《WCO海關AEO認證者指南》與中國海關《海關AEO認證企業(yè)標準》（征求意見稿）財務狀況指標進行分析、比較，得出以下結論，供大家參考。

1、WCO《AEO認證者指南》中對“財務可行性”要求過于概括、籠統(tǒng)，但選取了歐盟和歐亞經濟聯(lián)盟等地區(qū)的標準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)的實際情況建立更為客觀細致、便于操作、更趨量化的財務狀況認證標準。中國海關在制定相關AEO認證財務狀況標準方面較好地理解和貫徹了WCO的指導思想，對此標準的要求更為具體、詳細，并且也被WCO《AEO認證者指南》附件四做為“財務可行性”例證向各成員國進行了推介。

2、《海關認證企業(yè)標準》（征求意見稿）中對企業(yè)財務狀況標準的規(guī)定擴大了認證企業(yè)財務指標審查的范圍，修改了部分參考指標，以期能更全面、真實的反應企業(yè)財務狀況。

3、《海關認證企業(yè)標準》（征求意見稿）改變了現(xiàn)行認證標準中對具體財務指標進行逐項評估的規(guī)定，采用了“綜合財務狀況”的評估方法，并引入“權重”概念進行綜合計算，此法與歐亞經濟聯(lián)盟的規(guī)定有相似之處。目前的征求意見稿對高級認證企業(yè)的各項財務指標權重和參考標準值已確定，但對一般認證企業(yè)各項財務指標的權重和參考標準值則采取由海關總署定期發(fā)布的動態(tài)管理方法，既有區(qū)別性，又有一定的靈活性。

4、《海關認證企業(yè)標準》（征求意見稿）取消了現(xiàn)行認證標準中如果最終財務指標不達標或部分達標，允許申請人提供銀行或非銀行金融機構的財務擔保救濟措施。一方面使得財務狀況標準成為真正的不可整改“剛性”標準；另一方面未綜合考慮行業(yè)特性、產業(yè)變化、營商環(huán)境對認證企業(yè)產生的多方影響，可能會降低企業(yè)對AEO制度的支持熱情，一定程度上影響AEO制度的全面推進。