Research On The Improvement Of Internal Control Of Prison Enterprises

The Notice of the State Council Approving and Transferring the Guiding Opinions of the Ministry of Justice on the Comprehensive Implementation of Prison System Reform(State Letter [2007] 111)points out that "Prison Enterprise Groups and their branches and subsidiaries are parts of the criminal reformation.Their main tasks are to provide work sites and jobs for criminals and help to remold them.They are different from the ordinary social enterprises whose main aim is to make profit,but they also need some economic benefits ".As special state-owned enterprises,prison enterprises have different attributes from general enterprises,mainly including: absence of owners;lack of the knowledge of business and management because they are civil servants and police;the peculiarity of the labor.The prison enterprises are mainly responsible for the remolding of criminals,followed by making profits.When building internal control system,the prison enterprises must take their own particularities into account,conforming to its own characteristics and making it play its best role.This paper will theoretically expound the internal control and the characteristics of prison enterprises,and put forward the definition of internal control of prison enterprises.The paper will give a research on the Y prison enterprise in Chongqing by designing suitable indexes and make questionnaire survey to evaluate internal control of prison enterprises,and make an in-depth investigation on the present situation of internal control in this enterprise by using the methods of field research and interviews.Then it will analyze the results from the perspective of the characteristics of prison enterprises,trying to find out the deficiencies and make suggestions to improve the current situation of internal control of prison enterprises.This paper still has some shortcomings.Prison enterprises will explore their own development path with a more open way,and the current internal control system may face many new problems in the process of future development.So we need more scholars to continue to study it and make sure the effectiveness of internal control of prison enterprises.