加拿大审计长报告：边境局进口征税系统投入逾8亿加元，预期效率未实现
加拿大首都渥太华，加拿大审计长 Karen Hogan 10月29日向众议院提交审计报告，审视加拿大边境服务局的评估与收入管理系统（CARM）。报告认定，该系统能依据进口商提交的信息计算关税与税款，但没有产生预期的效率与资金价值。
据报告，自2010年以来，加拿大在开发与维护 CARM 上投入超过8亿加元。系统部署曾推迟三年，成本比该项目的整体预算高出约6000万加元。边境局原计划在系统上线后一年内取消各种临时变通做法，但审计期结束时至少还有38种变通办法在用，雇员每年要花约92,000小时处理这些变通流程。截至2026年6月，系统内积压的未处理请求超过4,000件，其中一些已等待超过500天。
报告同时确认，CARM 在2024至2025财政年度处理了约420亿加元的关税与税款，99.65%的进口以电子方式处理。边境局当天也发布了该系统上线两年的更新，称其客户端门户99%的时间在线稳定运行，目前有超过26.3万家企业在使用，核心开发在4.986亿加元完成，低于5.268亿加元的获批预算。
这份报告是审计长当天向众议院提交的九份审计报告之一，涉及的领域还包括牙科保健计划、国防弹药库存与国家医疗储备等。
Auditor General of Canada: Border Agency's Import Assessment System Cost Over C$800 Million Without Delivering Expected Efficiencies
Ottawa, Canada's capital. On October 29, Auditor General Karen Hogan tabled a report in the House of Commons examining the Canada Border Services Agency's Assessment and Revenue Management system (CARM). The report concludes that the system effectively calculates duties and taxes using information submitted by importers, but did not generate the expected efficiencies and value for money.
According to the report, Canada has invested more than C$800 million since 2010 to develop and maintain CARM. Deployment was delayed by three years, and costs exceeded the overall budget for the system by about C$60 million. The agency had planned to eliminate manual workarounds within a year of launch, yet at least 38 remained at the end of the audit period, and employees spend about 92,000 hours a year working with them. As of June 2026, more than 4,000 user requests were outstanding, some for more than 500 days.
The report also confirms that CARM processed around C$42 billion in duties and taxes in fiscal 2024-25, with 99.65% of imports processed electronically. The border agency issued its own two-year update the same day, saying the client portal is online and reliable 99% of the time, more than 263,000 businesses use the system, and core development was completed at C$498.6 million, under the approved budget of C$526.8 million.
The report was one of nine the Auditor General tabled that day, covering areas including the Canadian Dental Care Plan, National Defence ammunition inventory and the national medical stockpile.
来源：加拿大审计长办公室
发布：GSM·美国（发布链接）
图片来源：图：安大略省 Fort Erie 的加美边境口岸（资料图）。取自 Wikimedia Commons，CC BY-SA 2.0。 / Photo: The Canada-U.S. border crossing at Fort Erie, Ontario (file photo). Via Wikimedia Commons, CC BY-SA 2.0.
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