Internal Control Research Based On Finance Of Division And Brigade In Army Of Reserve

With the Chinese economic reform,the economy of the country comes into a rapid development period.Until year 2010,the scale of national economic has reached 40,890 Billion,which has exceeded Japan that goes to the second place around the world.With the high speed development of economic,the relations and economic commutations between China and other countries around the world become closer and closer,Dozens of advanced economic management methods from western countries as well as management means are well known and accepted by our people.Military economy,being an important part of the national economy,becomes the important insight point at the following aspects:whether it could connect with advanced management philosophy and adapt the requirements of revolution and development under the new situation;whether it could contribute in promoting fighting capability of the army as well as completing all kinds of tasks.The army is a particular national organization,which affords protecting national sovereignty,the completion of national territory,the safety of citizen as well as their property security.The effective development of military economy could both improve the national economy itself and create an extremely safe and stable environment for the rapid development of national economy at the same time.The special nature of executing tasks requires military economy management offers powerful services and guarantee by taking advantage of limited military economy resources.Therefore,it is being a core issue for military finance management staff of how to connect with the advanced economy management methodology and let the methodology integrates into the management system of the army.Internal control concept has formed a full serious of system which could insure the safety and well-ordered of enterprises.The success of internal control system has been given rise to attention by the governance.From 1980s,the United States introduced related regulations about how to put internal control method into public management segments.The connection of internal control by administrative units in China is much later than that in US.In November 29,2012,China issued the<Administrative Institutions Internal Control Regulations(Trial)>(AIICR),which is based on the successful application on enterprises and public segments of developed countries.This document is the first regulation about how to perform effective internal controls within administrative units in China and adapts every hierarchy of the governments and administrative institutions.At current stage,the internal control aspect is almost blank for military finance departments.That is to say,the foundation and development of military internal control is in a starting status.The'AIICR' regulation provides instructive suggestions for the researches as well as performances of military internal control methodology Divisions and Brigades are important parts of the military.They are the basic power of completing varieties of tasks.However,the internal control related to finance departments of Divisions and Brigades is far behind those administrative institutes,even needless to say those mature enterprises.From the 18th CPC national congress,as the force of anti-corruption becomes stronger and stronger,Attorney institutes have found lots of criminals.We could find that because of the loophole of internal control system in the army,they could get the chance to commit a crime and bring huge loss for the country.These negative examples inform us that the internal control concepts as well as the foundation of regulations come into a pressing position.This paper adopts normal research method to analysis the current stage,problems and reasons of divisions and brigades' internal control.In addition,the paper also come up with variety of improve means which are mainly focus on the internal control for divisions and brigades and make contributes to improve the level of internal control capability as well as effectiveness of running cost usage,which could push the foundation of internal control system of the army.This paper is consisted by the following 4 parts:1.Introduction.This part mainly introduces the background of the topic selection,and the current stage of internal control around the world.Through analyzing internal control researches both within the nation and around the world,varieties of common issues related to finance-based divisions and brigades have been proposed.In the last of this part,the research methods as well as the contents are identified and the creative points are came up with to complete the internal control.2.Current situation of finance-based divisions and brigades' internal control.This part mainly states the basic methodology and framework as well as the five factors of divisions and brigades.3.Analytics of causes and issues of internal control for divisions and brigades.In this stage,the paper points out the issues that exists,such as the incompletion of internal control environment,the lack of risk assessment mechanism,and so on.In addition,the paper analyses the reasons of these issues based on above aspects.4.Come up with suggestions.Focus on those weaknesses mentioned in part 3,this part gives suggestions on the following aspects:regulate internal control regulations,explore software systems,enhance budget management,inforce risk management and complete internal control evaluation systems and information feedback systems as well asinforce internal control supervision.The innovation point of this paper is to raise the suggestions about how to complete the finance-based internal control system for divisions and brigades,which is based on the 5 factors of internal control methodology.The research among the paper is just focus on means about finance-based internal control for divisions and brigades through specific examples.This paper intends to solve the issues including:coming up with reasons about bugs for finance-based internal control among divisions and brigades,promoting the foundation of finance-based internal control among divisions and brigades as well as the completion of regulations.