内部控制是现代企业管理的一项重要内容。它是企业为了提高管理质量,促进各部门之间协调运行,保证国家方针政策的执行,保护企业财产安全,达到预定的经营目标而建立的对企业经营和财务管理等进行的控制活动,建筑施工企业有必要建立起完善的内部控制制度。本文分析了当前建筑施工企业内部控制存在的问题,并提出了完善的对策。 Internal control is an important part of modern business management. It is the enterprise in order to improve the quality of management, and promote the coordinated operation among various departments to ensure the implementation of the national principles and policies to protect the safety of property, to achieve the intended business objectives set up on the business and financial management of the control activities, construction Enterprises need to establish a sound internal control system. This article analyzes the existing problems in the internal control of construction enterprises and puts forward the perfect countermeasures.