Study On Enterprise Internal Control In Yunnan Province Prisons System

Special prison enterprises, mainly in the first prison enterprises is to meet the needs of offenders of re-education through labour and business, having special characteristics; the second is the society of commodity production and management of prison enterprise units, from the content and formal enterprises of the basic conditions are in place, has a general corporate nature. Because the prison business has a special political objectives, thus losing some of the independence, which decided the prison business is different from independent enterprises in the market economy, in the course of its development in the long term the main subject to administrative law enforcement needs, under long-term asylum in Government, played down the market economy concepts, weakening its operation and management functions.In2010, the exploration of enterprises’separation from prison for more than10years of prison system reform into a comprehensive stage of implementation. Its main contents are:in accordance with the "full protection, enterprises separation from prison, run separately from income and expenditure, standardize" General requirements, establishment of prison penalty execution management and production and operations management, law enforcement expenses and production income separate from the standard operation of prisons management system. Supervisor business separation and reform of enterprises’internal control systems in place in prisons has raised new issues. Prison enterprises in implementing the separation of supervision enterprise after reforming, has its own particularity remain. Currently facing enterprises’separation and important stage of the reform of prison administration, prisons must be called through the establishment of the internal control system of enterprises to implement, to self-regulation and self-development.This to prison reform background Xia Yunnan province a, prison enterprise internal control problem as research object, from theory and practice area on a, prison enterprise internal control for research and exploration, to enterprise internal control basic specification under in the of five elements for based, select internal control evaluation system in the for prison enterprise of related indicators, design questionnaire investigation scoring indicators table, through questionnaire investigation scoring of results, master a, prison enterprise internal control of reality situation, looking for out a, prison enterprise internal control of defects and control key points, Designed to establish suitable for a prison enterprises implement an effective internal control system. Dots and surface, prison enterprises from Yunnan, a study concluded extended broader discussion of China’s prison system.B ACKGROUND...