市场经济体制的确立和完善,对国有建筑施工企业提出了更高的要求,除了提高质量,降低成本之外,还需要大力完善和创新内部审计,将内部审计的职能给充分发挥出来。现阶段国有建筑施工企业内部审计中还存在着诸多的问题,需要引起人们足够的重视。本文简要探讨了国有建筑施工企业内部审计的完善和创新,希望能提供一些有价值的参考意见。 The establishment and perfection of the market economy system put forward higher requirements for state-owned construction enterprises. In addition to improving quality and reducing costs, it is also necessary to vigorously improve and innovate internal auditing so as to give full play to the functions of internal auditing. There are still many problems in the internal auditing of state-owned construction enterprises at this stage, and people need enough attention. This article briefly discusses the improvement and innovation of internal audit of state-owned construction enterprises, hoping to provide some valuable reference opinions.