随着社会经济的发展,企业风险管理问题日益突出,建筑企业为加强风险管控,需从自身出发,完善内部管理。而内部控制环境作为内部控制运行的基石,积极、有效的内部控制环境对企业整体的控制活动能够带来推动作用。本文针对我国中小建筑企业内部控制环境存在的问题与改善措施进行探究。 With the development of society and economy, the problem of enterprise risk management has become increasingly prominent. To strengthen risk management and control, construction enterprises need to proceed from their own and improve their internal management. As the cornerstone of internal control operation, the positive and effective internal control environment can bring impetus to the overall control activities of enterprises. This article probes into the existing problems and improvement measures in the internal control environment of small and medium-sized construction enterprises in our country.