Research On Problems Of Implementing Internal Control Of Small And Medium Military Enterprises

Military enterprises are an important part of Marketing Economics of Socialism. As a special industry,they are not only responsible for research task from national defense and perform the functions of the national security, but also need to ensure national security while take their own economic benefit into account. In China, small and medium-sized military enterprises are usually established by huge military enterprise groups. So, they naturally have the properties of state-owned enterprises. At the same time, they owed unique characteristics as the particularity of the industry. With the continuously development of our society and economy, with the arrival of the Great Internet era, management drawbacks which handed down by small and medium-sized military enterprises with multiple attributes begin to revealed in the process of development, and prominent increasingly in the new market economic environment. However, these drawbacks are now severely restricted the further development of military enterprises. So, small and medium enterprises should follow the development trend of times and attach great importance to internal control,using the internal control system tools of management in modern enterprise, to find a cause and think of ways to improve the level of management. Obviously it has great significance for both the development of military enterprises and China’s macroeconomic.Firstly, the author reviewed and summarized basic theories and literatures about internal control, then elaborated the concept and characteristics of small and medium-sized military enterprises in China. Staring from the five elements of internal control summarized the current situation of internal control in small and medium-sized military enterprises. Secondly, combined with the theory of internal control, took HD company as an example, deeply analyzed the current situation and causes of internal control in HD, made recommendations for improvement measures to make sure that HD would emphasis on the work of internal control, strengthed the management of internal control. Finally, put forward improvements and countermeasures aimed at the internal control problems exist in HD. Hoping that these suggestions can provide reference for China’s small and medium-sized military enterprises when they establish and perfect their own internal control system.