Research On Internal Control Environment Optimization During The Transformation Period Of S Military Industry Enterprise

Military enterprise is an important part of China's national defense construction,while undertaking the task of national defense scientific research and production,it also needs to take into account the development of the enterprise itself.The military enterprises belonging to the army not only have the nature of the state-owned enterprises,but also have the unique characteristics because of their different management system.There are many disadvantages in the development of military enterprises,with the deepening of military reform and the development of military and civilian integration,these defects have become increasingly apparent in the new market conditions,which severely restrict the further development of enterprises.During the transition period,military enterprises need to improve their management level through modern enterprise management tools.Internal control environment is the basis of internal control,Through the improvement of the internal control environment,help the military industry enterprises to establish the suitable internal control system,it is of great significance to the development of enterprises and the construction of national defense security.This paper mainly studies the optimization of internal control environment during the transition period of military enterprises.Firstly,the literature and theory of internal control environment are reviewed,the concept of military industrial enterprises and the influence of the external environment on the enterprises,in accordance with the relevant regulations and guidelines of internal control of the enterprise,Analysis of the status of internal control environment in S military enterprises.The characteristics of the internal control environment of S military enterprises.Find out the problems existing in the internal control environment and analyze the reasons,combined with the needs of enterprise transition period.The improvement measures and Suggestions for the development of military enterprises are put forward.Through the research,it can be found that the internal control environment in the transition period of military industry enterprises is influenced by both the external changes of enterprises and the construction of enterprises themselves.On the premise of considering the special attributes of military enterprises,combining with the particularity of the transition period,through reasonable improvement.Military enterprises can also establish a basic environment suitable for internal control systems.Through the research on S enterprise,it can promote the importance of the internal control environment.Through the improvement of internal control environment,the internal control management level of military industry enterprises is improved,to provide reference and reference for the military enterprises of other troops in the same period of transition to optimize their own internal control environment.