随着我国市场经济的不断发展,使得建筑企业越来越受到人们的重视,因此,做好内部会计控制对提高建筑施工企业的经济效益具有至关重要的作用,本文分析了内部会计控制的内涵和建筑施工企业内部会计控制问题,并提出了完善建筑施工企业内部会计控制的措施。 With the continuous development of market economy in our country, more and more attention has been paid to construction enterprises. Therefore, it is very important for internal accounting control to improve the economic benefits of construction enterprises. This paper analyzes the connotation of internal accounting control And the internal accounting control of construction enterprises, and put forward measures to improve the internal accounting control of construction enterprises.