Abstract

China's prison system requirement is that the full security, monitoring enterprise separate income and expenditure separately, standardized operation, the real is the separation of prisons and prison enterprises to blend with the original prison sentence production and management functions and management functions of separately, to build two sets of both established by law, a separate operation, but also organically linked closely with the new prison system. The new prison system includes the new jail management system and a new prison enterprises management system. New prison management system's main task is the execution of sentences, rehabilitation of offenders. The new enterprise management system, the prison's main task is to provide jobs for the rehabilitation of offenders and places at the same time based on "Company Law" to carry out production and business activities. In the context of prison reform, prison enterprise financial management has been continuously confronted with new problems, so the prison enterprise financial management needs of financial concepts, financial system, financial system, financial relations and increased financial and cultural aspects of innovation, to adapt to the prison the execution of sentences, rehabilitation of offenders needs.

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