我国军工企业集团是隶属于国资委管理的大型中央企业,近年来取得了突飞猛进的发展,规模日益壮大,在国家的战略地位也不断提高。同时,军工企业集团的组织结构日益复杂,企业集团的管理链条不断延长,在内部管理上尤其是在财务风险的管理与控制方面也遇到了许多困难和问题。一、存在的问题(一)预算控制、资产管理相对薄弱目前我国军工企业集团的预算控制相对薄弱。一些企业集团缺少对预算实施过程的监控,部分企业未设置专门的预算管理机构。在资产 China’s military and industrial conglomerates are large-scale central enterprises under the management of the SASAC. In recent years, they have achieved rapid development with an increasingly large scale. Their strategic position in the country is also constantly improving. At the same time, the organizational structure of the military industrial enterprises is increasingly complicated, the management chain of the enterprise groups is continuously prolonged, and many difficulties and problems have also been encountered in internal management, especially in the management and control of financial risks. First, the existing problems (A) budget control, asset management is relatively weak At present, China’s military industrial group budget control is relatively weak. Some conglomerates lack the monitoring of the budget implementation process and some do not have a dedicated budget management agency. In the assets