2016年7月,国务院办公厅印发《关于推动中央企业结构调整与重组的指导意见》,央企合并重组将进一步深入推进。企业合并后的经营决策,需要有效的财务管控体系予以支撑。对于合并后的央企集团,经营管理变得更加复杂,本文对央企合并后财务管控存在的问题进行探讨,并提出加强财务管控的对策建议。 In July 2016, the General Office of the State Council issued the Guiding Opinions on Promoting the Structural Adjustment and Reorganization of Central Enterprises, and the merger and reorganization of central SOEs will be further promoted. After the merger of business decisions, the need for effective financial control system to be supported. As to the merged central SOEs, the operation and management become more complicated. This paper discusses the problems existing in the financial control after the merger of central SOEs and puts forward the countermeasures and suggestions on how to strengthen financial control.