改革开放三十多年来,促进了中国经济的腾飞,其中建筑工程行业的贡献不容忽视。目前,我国很多建筑公司已经从原来的几个人慢慢得到了发展壮大。但是,在建筑工程企业在迅速扩张的过程中,社会主义市场经济的发展使得很多建筑工程公司的内部控制问题频出。在激烈的市场竞争中,建筑工程企业是最为脆弱的,其生命周期越来越短,发展前景值得商榷。本文将对目前我国建筑工程企业内部会计控制存在的问题进行分析,并找出有针对性的对策。 Over the past thirty years of reform and opening up, China’s economy has been boosted. The contribution of the construction industry can not be ignored. At present, many construction companies in our country have gradually developed and expanded from the original ones. However, during the rapid expansion of construction enterprises, the development of the socialist market economy has caused many internal construction companies frequent internal control issues. In the fierce market competition, construction companies are the most vulnerable, its life cycle is getting shorter and shorter, the development prospects are debatable. This article will analyze the problems existing in the internal accounting control of construction enterprises in our country and find out the corresponding countermeasures.