Research On Financial Internal Control Of H Prison Enterprise Based On COSO Model

With the deepening reform of prison system in China,prison enterprises are separated from prisons.Beginning to become a real business and financial management body,to do a good job of financial internal control and management has become the top priority of local prison enterprises.However,due to the short application time of financial internal control in China's prison enterprises,there are still many shortcomings in the actual implementation,such as the imperfect financial internal control system of enterprises,the imperfect financial risk management system,and so on.Perfect financial internal control system can reduce and avoid business risks,which is conducive to enterprises to seek greater development space under the conditions of meeting market environmental needs.Therefore,how to effectively implement financial internal control is particularly important for prison enterprises in China.Based on H prison enterprises as the research object,using the COSO model research prison enterprises' financial internal control.Firstly,Starting from the theoretical model of research at home and abroad were analyzed,and the reference of the study,according to the actual situation of H prison enterprise,the status quo of financial internal control of H prison enterprise is analyzed.In order to have a more objective understanding of the problems existing in the financial internal control of H prison enterprises,the author conducted a questionnaire survey among enterprise employees,obtained relevant data,and analyzed and summarized the problems.Then,based on the previous status quo and problem analysis,the financial internal control system of H prison enterprise is constructed with the five elements of COSO model as the theoretical framework,and the main contents of the financial internal control system of H prison enterprise are explained.Finally,the operation countermeasures of the financial internal control system are given.It is hoped that this thesis can provide some reference value for the construction of financial internal control system in prison enterprises and other industries in China.