内部控制制度是企业管理控制的重要组织部分,有效的内部控制能整合企业资源,提高劳动生产率,保证业务活动的有序进行,同时防范和发现企业内部和外部的欺诈和舞弊行为,帮助企业实现经营和管理目标。施工企业由于受传统的计划经济的影响较深,内部控制制度至今仍然存在着高度集权、运作僵化、忽视制度建设和机制建设等特点。如何结合企业自身特点建立企业内部控制制度,更好地帮助企业在激烈的市场竞争中实现经营和管理目标,值得探讨。一、施工企业内部控制制度存在的 Internal control system is an important part of enterprise management control. Effective internal control can integrate enterprise resources, improve labor productivity, ensure the orderly conduct of business activities, prevent and detect fraud and fraud inside and outside the enterprise, and help enterprises to achieve Management and management objectives. Due to the deep influence of the traditional planned economy, the internal control system still has the characteristics of highly centralized power, rigid operation and neglect of system construction and mechanism construction. How to combine the characteristics of enterprises to establish internal control system, to better help enterprises in the fierce competition in the market to achieve management and management objectives, it is worth discussing. First, the construction enterprise internal control system exists