监狱是我国的刑罚执行机关,是专门惩罚与改造各种最烦的场所。对那些服刑人员进行强制教育不仅仅是一种管理手段,更是帮助服刑人员积极参与到社会服务中的一种重要方式。因此,监狱一方面要保证对最烦的改造和惩罚,另一方面还要将自己置身于市场经济的大潮中。作为一个特殊的机构,我国监狱的管理和内部控制中问题频出,由于监狱特殊的政治目标,使得监狱不同于其他行政事业单位,在长期的发展过程中,监狱在政府的庇佑下逐渐淡化了市场经济的理念,弱化了其管理的职能,随着我国监企分离改革的不断深入,如何加强监狱的内部控制,如何解决在监狱中存在的内部控制问题,如何有效提升监狱在市场经济中的生存与发展能力,这些都是亟待解决的问题。本文将以我国监狱内部控制中存在的问题作为研究的切入点,并针对这些问题探讨出相应的解决策略,为促进我国监狱的市场化发展步伐的加快提供有价值的、有实际意义的参考。 Prisons are the organs of punishment in our country and are the most annoying places to punish and remold them. Compulsory education of prisoners is not only a means of management, but also an important way to help prisoners actively participate in social services. Therefore, on the one hand, prisons should guarantee the most troublesome reforms and penalties, and on the other hand, they should also place themselves in the tide of a market economy. As a special institution, there are frequent problems in the management and internal control of prisons in our country. Due to the special political goals of prisons, prisons are different from other administrative institutions. In the long run, the prisons are gradually diminished under the blessing of the government The concept of a market economy weakens its management functions. With the continuous deepening of separation and reform of supervisory industries and enterprises in our country, how to strengthen the internal control of prisons, how to solve the internal control problems existing in prisons and how to effectively enhance the prison’s role in market economy Survival and development capabilities, these are problems to be solved. This article will take the problems existing in the internal control of prisons as the starting point for the study and explore corresponding solutions to these problems so as to provide valuable and practical reference for accelerating the pace of the market-based development of prisons in our country.