目前在海外施工中,许多企业已经认同“管理出效益”这一经营理念,但加强一个项目的内部控制管理,不能仅停留在口头上,不能仅靠人治,也不能靠简单的出纳控制、财务管理来实现项目管理的整体目标,而是靠一套科学规范的项目管理内控制度,用制度来规范管理,围绕项目管理中的关键控制点建立相关的政策和程序,按照规定的程序完成各项生产任务。针对不同的项目,不同的经营管理活动制定出具体的控制标准,这是海外项目施工中内部控制的核心内容。项目管理中的内部控制内容极为丰富,它涉及到企业经营管理的所有方面和环节。内部控制是由企业管理人员在经营管理实践中创造,并经理论总结而逐步完善的自我监督和自行调整体系。内部控制不仅仅涉及会计,它贯穿于整个企业的生产经营管理全过程,企业应当针对采购、生产经营、财务管理、人力资源等各方面制定内部控制。内部控制可划分为内部会计控制和内部管理控制。前者的 At present, many enterprises in overseas construction have already accepted the business philosophy of “managing benefits”. However, strengthening the internal control management of a project can not be stopped by words alone, nor by simple cashier’s control , Financial management to achieve the overall goal of project management, but by a set of scientific and standardized project management system, standardize the management system around the project management of key control points to establish relevant policies and procedures in accordance with the provisions of the process to complete Various production tasks. For different projects, different business management activities to develop specific control standards, which is the core content of the internal control of overseas project construction. The content of internal control in project management is extremely rich. It involves all aspects and links of business management. Internal control is a system of self-monitoring and self-regulation gradually created by the managers of enterprises in the management practice and gradually summed up by the theory. Internal control involves not only accounting, it runs through the entire process of production, operation and management of an enterprise as a whole. The enterprise shall set forth internal control over aspects such as procurement, production and operation, financial management, and human resources. Internal control can be divided into internal accounting control and internal management control. The former’s