当前我国的建筑施工企业在发展中的竞争愈来愈激烈,企业内部控制在这一过程中就显得格外重要,这是推动建筑施工企业健康发展的重要支持力量。基于此,本文主要就建筑施工企业的特征和内部控制的重要性加以阐述,并对建筑施工企业内部控制问题详细分析,最后探究其内部控制的有效策略,希望通过此次理论研究对实际操作起到一定指导作用。 At present, the competition of construction enterprises in our country is getting fiercer and fiercer in the development. The internal control of the enterprises becomes more and more important in the process. This is an important support force to promote the healthy development of construction enterprises. Based on this, this article mainly elaborates the characteristics of construction enterprises and the importance of internal control, analyzes the internal control problems of construction enterprises in detail, and finally explores the effective strategies of internal control. It is hoped that through this theoretical study, To a guide role.