目前来讲我国企业集团发展的规模优势还未能显现,由于制度的缺失其风险控制机制还不够成熟,企业集团财务风险的控制和监督体系严重制约了企业的发展和扩大。本文从现代企业集团财务风险的特征出发,对现代企业集团风险控制的原则、方法和体系进行了构建,以期望指导实践。 At present, the scale advantage of the development of enterprise groups in our country has not yet appeared. Due to the lack of system, the risk control mechanism is not mature enough. The control and supervision system of the financial risks of the enterprise groups has seriously restricted the development and expansion of enterprises. Based on the characteristics of modern enterprise group’s financial risk, this article constructs the principle, method and system of risk control of modern enterprise group in order to guide the practice.