军工企业如何转换经营机制,是军事经济理论与实践的一个难点。本文认为:从军工企业内部入手,根据责、权、利相统一的原则,明确区分军工企业经营者和生产者在企业经济生活中截然不同的地位,建立起独立的经营者利益机制,是实现军工企业经营机制转换的突破口。 How military enterprises transform their management mechanism is a difficult point in the theory and practice of military economy. This article argues that starting from the inside of military and industrial enterprises, clearly distinguishing the different positions of the operators and producers of military industrial enterprises in the economic life of enterprises according to the principle of the unity of responsibilities, rights and interests, and establishing an independent mechanism for the interests of operators, is to realize Breakthrough in the Transformation of the Operating Mechanism of Military Enterprises.