Military Manufacturing Enterprise Internal Control System Optimization Research

As a modern enterprise internal self-improvement and self-discipline system arrangement, internal control play an important role in the enterprise management activities with the economic and social development and the change of enterprise system。Whether its design is reasonable and operates effectiveness or not, it is directly related to increase the enterprise’s management level, strengthen risk defense ability and increase the economic benefits. We can say, the successful enterprise management depends on the internal control.Military industry is a special industry in China, whose internal control has its specific characteristics in aspects:the system, the organization structure, the management methods, market operation etc. Therefore, the fundamental theory of internal control is the guidance in the practice of internal control in military industry, then analyzing the situation and satisfying with the features and requirements to military enterprise management are to be contributive to the internal control.This paper firstly introduces the theory of internal control and review the achievement of research at home and abroad simple. According to the characteristics of China’s military enterprise, the paper use theoretical analysis, questionnaire, case analysis and other methods, trying to build China’s military manufacturing enterprise internal control overall framework. Based on the related theory of internal control is simply introduced, this paper expound the concept of military enterprise internal control, laid the theoretical foundation of this paper. Secondly, according to analyzing the current situation of China’s military enterprise internal control, this paper point out the problems and defects exist in the Chinese military manufacturing enterprise internal control. Finally, based on the COSO internal control framework we discusses the goal, principle and the overall train of thought of the Chinese military manufacturing enterprise internal control framework. This paper use six elements:the environment of internal control, comprehensive risk management, control activities, information and communication, monitoring and evaluation, business process control building the construction of the Chinese military enterprise internal control framework, then put forward some improvement measures and specific cases have been used for model validation.