内部控制是合理保证企业经营管理合法合规、资产安全,财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。本文分析了施工企业运行内部控制后,就内部控制体系的五个薄弱环节提出了一些建议和完善措施。 Internal control is a reasonable assurance that the operation and management of the enterprise are lawful and compliant, the assets are safe, the financial reports and related information are truthful and complete, the operating efficiency and effectiveness are enhanced, and the enterprises are encouraged to realize the development strategy. After analyzing the internal control of construction enterprises, this paper puts forward some suggestions and perfecting measures for the five weak links of the internal control system.