当前,我国大多施工企业普遍存在效益低下甚至是亏损的情况,面对如此严峻的形势,如何加强内部控制是当前施工企业最为关注的问题。对施工企业而言,科学有效的内部控制提高了施工的竞争力,有利于施工企业经营管理目标的实现,积极促进了建筑施工企业的发展与进步。本文分析探讨了施工企业内部控制的含义、目的、意义以及当前面临的问题,并提出了解决这些问题的方法。 At present, most construction enterprises in our country generally have low profits or even losses. In the face of such a severe situation, how to strengthen internal control is the most concern of the current construction enterprises. For construction enterprises, scientifically effective internal control improves the competitiveness of construction, is conducive to the realization of the goal of operation and management of construction enterprises, and actively promotes the development and progress of construction enterprises. This article analyzes and discusses the meaning, purpose, significance and current problems faced by the internal control of construction enterprises and puts forward some solutions to these problems.