内部会计控制涵盖了施工企业大部分的经营管理工作。因为企业管理以财务管理为中心,已成为当前企业管理的共识,在激烈的市场竞争中,施工企业财务管理主要是项目成本费用、工程价款回收、物资采购、款项的支付等环节的管理。强化内部会计控制是施工企业增强活力、提高企业竞争力的需 Internal accounting control covers most of the construction business management. Because enterprise management takes financial management as the center, it has become the consensus of current enterprise management. In the fierce market competition, the financial management of construction enterprises is mainly the management of the project cost, project cost recovery, material procurement, payment of funds and other aspects. Strengthening internal accounting control is the need of construction enterprises to enhance their vitality and enhance their competitiveness