How about prison finance?

Prison is in fact a typical business unit, if it is inside to do the financial section, or quite comfortable, and treatment is not bad. The work content is still watching the field more, very few are going to the authorities, the prison system civil servants, their work is to see the prisoners on the job, off duty, on duty, etc., a lot of free time, you can further further education. Existing prison financial accounting system drawbacks, there are some shortcomings of the current prison financial accounting system, its shortcomings are mainly reflected in the following points. 1997 after the introduction of the prison financial accounting system, the national financial budget and prison management system has changed a lot, the original basis of accounting and accounting reports have been inconsistent with the requirements of the new situation. Mainly reflected in the following aspects: First, the current system does not fully reflect the financial situation related to prisons, but only the provisions of the cash system to account for; Secondly, there is no specific provision for some special financial, such as escrow offenders personal finances, life services, etc. are not involved.

1. Changes in specific institutional guidelines for financial activities of prison enterprises

After the reform of the prison system, the prison enterprises also have a new goal, mainly for the rehabilitation of prison offenders services, at the same time, it is also necessary to take into account the economic benefits. Prison enterprises also follow the "General Principles of Enterprise Finance" as well as the national unified provisions of the enterprise accounting system, but although the prison enterprises are state-owned enterprises, but has its own special characteristics, in the production and management as well as the organization of the form of the ordinary enterprises have a lot of different, the management of its state-owned assets as well as its function assessment and so on, there is no specific system as a guideline.

2. The main problems in the implementation of the prison financial system

I. Lack of standardized budget management basis of China's prison system, the current budget management system is not sound, the current crude budget management model is difficult to adapt to the socialist market economic system under the basic framework of the public *** financial requirements, which led directly to the shortage of prison funds or excessive funding, increasing the financial Difficulty in the implementation process, it is difficult to play the budget management should control expenditure function.

Second, the boundaries of expenditure is difficult to determine the unique positioning of the prison at the same time to assume social and economic responsibility, resulting in a wide range of prison system, involving a wide range of expenditure, due to the existence of a large number of policy mandatory expenditure, bringing special funds and recurrent funds, special funds within the cost of the detailed costs and recurrent funds within the boundaries of the cost of the detailed costs are difficult to identify, greatly increasing the difficulty of the implementation of the financial system. This has greatly increased the difficulty of implementing the financial system. Such as in the recurrent cost items, the prison police prison investigation costs, criminals, such as special costs are included in the prison police funds or prison operating costs, it is difficult to define the boundaries of expenditure is difficult to determine will inevitably affect the authenticity and reliability of the prison expenses, invariably also increase the implementation of the financial system is difficult.