Research On Construction Of The Internal Control System Of Troops

As a special unit, force for the country’s unity and tranquility to provide protection to the country’s economic construction and development of great significance. In recent years, the IDF costs budget in the proportion of China’s total fiscal expenditure show a downward trend. Use of limited resources to create higher efficiency for the troops to defend the country better achieve the functions of internal control has a very important role. However, the army’s internal control system of the building is only in its infancy, with respect to the construction of the company’s internal control standards, internal control units are very backward, and this has seriously hampered the work of the Finance Department troops. In this paper, COSO internal control framework troops based in China’s "basic norms of internal control and supporting guidance" as a guide, combining business process reengineering advanced theory, analysis and summary of the business process perspective of the internal control ideas, for enterprises construction of internal control has certain theoretical significance.This article will force as special business, its products or services are social peace and national public goods, national and universal are forces consumers. The main activities offerces can be divided into financial, human resources and military activities of state-owned assets in these three activities, found that the main risk points which made the critical control points, to further strengthen the forces of internal control, financial management for the improvement of military and internal control Construction of the system has a certain practical significance.This paper mainly studies using standardized methods, from the internal control theory and traffic flow to start recycling, the use of internal control theory of the latest research results, which is based on the COSO framework of the "basic norms of internal control and supporting guidance" to study the forces of internal control in the internal environment, risk evaluation assessment, control activities, information and communication, internal supervision five elements of the status quo, further analysis of the existing framework of the internal control system of forces that exist in a variety of problems, and these problems by improving the countermeasures and suggestions. However, just perfect for the five elements of the development of the internal control of the troops is not enough. This internal control and business process reengineering for comparison and analysis, based on business process reengineering to enhance the viability of internal control troops ideas.This thesis consists of five parts:The first part discusses the concept of internal control and internal control framework of international and domestic history, the latest developments in the internal control framework is risk-based internal control, and our internal control norms basically with international standards.The second part, the use of the COSO framework, discussed the status of the internal control our forces. According to "Enterprise Internal Control Standards," the specific requirements of the existing problems were analyzed and summarized.The third part, the internal control for our forces in the internal environment, risk assessment, information and communication, internal supervision five deficiencies, made recommendations for improvement, our troops from basically solved the problem of inadequate internal controls relative.The fourth part, according to the latest risk integration framework and business process reengineering, business process will be summarized in force business and financial activities, resource flows, information systems management, and financial management four kinds of processes, respectively, from the perspective of process reengineering, re-analysis and related to risk assessment point and critical control points, the troops under the risk-based internal control carried out further research on strengthening internal control our forces put forward higher requirements.The fifth part of the text of a summary and generalization, and made writing, there are still a number of limitations and shortcomings.Innovation of this paper lies in the grass-roots units as a special enterprise, its business products are social security beneficiaries of this product is the country and the people, the actual payment of the price of domestic finances. This paper argues that military activities include procurement, production and sale of three cycles, money, soldiers and units of state-owned assets management is the flow of resources. Based on the latest developments in the internal control and business process reengineering theoretical perspectives, analytical aspects of the business process forces the major risk points, and for the significant risk points raised critical control point.