建立科学严密的内控机制,正确处理好监控与发展的关系,是确保部队财务部门安全有效运行的关键。财务风险的发生,既有外部因素,也有内部因素。近年来,军队财务部门发生的几起违法案件,一方面说明了财务部门在财务管理活动中面临着巨大风险,另一方面也说明了军队财务部门内在的不稳定性和内部制约机制的不完善。因此,财务部门应强化内部控制机制。坚持以人为本,把好进人用人关。管理的好坏,关键在于人,进什么人,在什么岗位上用什么 Establishing a scientific and rigorous internal control mechanism and correctly handling the relationship between monitoring and development are the keys to ensuring the safe and effective operation of the military’s financial department. The occurrence of financial risks, both external factors, but also internal factors. In recent years, several cases of illegal activities in the financial departments of the armed forces have shown that the financial departments are facing tremendous risks in their financial management activities. On the other hand, they also point out the inherent instability in the financial departments of the armed forces and the imperfect internal control mechanisms . Therefore, the finance department should strengthen the internal control mechanism. Adhere to the people-oriented, good to use people off. Management is good or bad, the key lies in what people, what people, in what position with what