随着我国市场经济的进一步完善,企业面临着越来越激烈的市场竞争,内部控制与财务管理作为企业发展的核心作用,虽然已经得到各企业的重视,但企业在实施过程中仍存在着不足。本文对建筑施工企业内部控制与财务管理中存在的问题进行了分析,并在此基础上就如何建立和完善施工企业内部控制与财务管理提出了对策。 With the further improvement of the market economy in our country, enterprises are faced with more and more fierce market competition. As the core function of enterprise development, internal control and financial management have been paid attention by enterprises, but there are still some shortcomings in the implementation process . In this paper, the problems existing in the internal control and financial management of construction enterprises are analyzed, and on this basis, measures are put forward to establish and improve the internal control and financial management of construction enterprises.