Research On The Effectiveness Of Internal Control Of Z Prison Enterprises

In 2018,"Separation between Prison and Enterprise" has been studied and explored for more than 20 years.Prison enterprise are independent of prisons for accounting,but their particularity still exists.Whether it is the establishment of a management system or the formulation of a development strategy,it is inseparable from the influence of prisons.In recent years,China's economy has developed rapidly,prison enterprise have become more aware of market competition,and the importance of the establishment of enterprise systems has been continuously emphasized.Whether it is from the perspective of general enterprise or companies that are subject to administrative law enforcement,all prison enterprise are required to formulate an internal control system that meets their actual conditions.This is an important part of achieving the goals of prison internal control.However,not only domestic and foreign studies on the internal control of prison enterprise are rare,and there has not yet been formed a study on the evaluation of internal control of prison enterprise that is similar to the traditional industries..This paper takes the effectiveness of internal control of Z prison as the research object,combines the development of the enterprise itself and the special needs of the current social and economic market,adopts a combination of quantitative and qualitative methods to research and explore the effectiveness of internal control of Z prison enterprise.Based on the five elements in the Basic Standards of Internal Control,24 secondary indicators are selected to ensure that the selected secondary indicators are suitable for the actual conditions and product characteristics of Z prison enterprise.There are five internal environment secondary indicators and four risk assessments.Secondary indicators,secondary indicators for 7 control activities,4 secondary indicators for information and communication,and 4 secondary indicators for internal supervision.Then,a questionnaire was constructed by designing a questionnaire to obtain evaluation scores,and an evaluation model for the effectiveness of internal control of the Z prison was established using the analytic hierarchy process.Finally,the evaluation scores of the internal control effectiveness of the Z prison enterprise were obtained through the comprehensive evaluation of the expert's scores and weights.The research results show that the comprehensive evaluation result of the internal control effectiveness of the Z prison enterprise is 79.68 points,which indicates that the Z prison enterprise internal control level is in the medium level.Among them,the internal environment index score was 76.42,the risk assessment index score was 80.1,the control activity index score was 81.35,the information and communication index score was 80.82,and the internal supervision index score was 84.59.The lowest score is the internal environment.The internalenvironment is the basis of the entire internal control.It is the engine that promotes the development of the enterprise and is the basis of all other factors.If there is not a relatively good internal environment,the best internal control is in the form.The implementation of the second-level indicators in the other four indicators also reflects the problems existing in the effectiveness of internal control in Z-prison enterprise,such as the unscientific development of overall goals,poor risk identification capabilities,weak budget management capabilities,and inadequate information and communication issues.According to the score results,the problems existed in the effectiveness of Z's internal control are summarized,and on this basis,the reasons for the problems are analyzed.Finally,the paper proposes the following five aspects of optimization ideas for the problems: strengthening the internal environment and raising awareness of risk management.We will improve the Z-Jail enterprise business processes,strengthen information and communication mechanisms,and improve the internal control and supervision mechanism of the Z-Prison enterprise.According to the above improvement measures,from the near and far,through the evaluation of the effectiveness of internal control,we hope to provide reference for the study of the effectiveness of internal control of other prison enterprise in China.