监狱是国家的刑罚执行部门,由于监狱企业的特殊性,使其不同于其他市场上的独立经营的企业,有自己特殊的政治目标,但在长期的政府庇护下,逐渐淡化了市场经济的理念,对经营管理职能越来越薄弱,在如今监企分离的改革背景下,企业的会计内部控制制度就显得尤为重要,文章从监狱会计内部控制存在的问题出发,对如何做好监狱会计内部控制管理工作做了有关论述。 Prisons are the penalties execution agencies in the country. Due to the special nature of prison enterprises, they have their own special political goals which are different from those of other independent enterprises in the market. However, under the protection of the government for a long time, the concept of a market economy has gradually been diluted , The function of management is getting weaker and weaker. Under the reform background of the separation of supervision and management, the internal accounting control system becomes more and more important. Based on the existing problems in the internal control of prison accounting, Management made a related discussion.