Based On The Five Elements Of Pla Rocket Force X Base Internal Control Research

The army is the cornerstone of the development of the country to ensure the safe and stable,prosperity.In recent years,China's increased investment in terms of national defense construction.Military spending increased,the army the corruption risk to continuously improve.In order to effectively implement the state and the army's financial laws and regulations,reasonable to assure the safety of financial resources and complete financial information is reliable,and promote the business task and achieve the goals of military strategy,establish and perfect the army unit internal control has very important significance.Based on PLA Rocket Force X base as an example,this paper refer to administrative institutions internal control standard,starting from the practical situations,from the internal control framework design,build and control key points of PLA Rocket Force X base in the internal control system analysis and research,and puts forward the corresponding optimization Suggestions.To improve and perfect the army unit of internal control,to ensure the army units to achieve the goals of the internal control management.This paper is divided into five parts:The first part is the introduction,introduced the article the research background,research purpose and meaning,domestic and foreign related research general situation of the development of internal control,internal control related concept definition and research ideas and methods of this article.The second part mainly for PLA Rocket Force X base in the current situation of internal control.Units including the nature of the work and internal control of base concrete implementation measures.The third part is the PLA Rocket Force X base in the internal control problems and cause analysis,and to classify the Angle of the five elements of internal control in this paper.The fourth part for PLA Rocket Force X base problems of internal control,on the base of the internal control from the control environment,risk assessment,control activities,information communication and supervision of the five aspects of optimizing design.The fifth part is the conclusion,this paper expounds on the PLA Rocket Force X base after optimization design can achieve the effect of internal control.The article adopts the method of literature analysis and case analysis,based on the X rocket forces the five elements of internal control risk faced by classified distinction,according to different risk optimization design of the corresponding countermeasures and methods to reduce the risk of the base of economic activities,improve the financial management order and the efficient use of funds.