公路施工企业要走向市场,确保在瞬息万变的市场环境中站稳脚跟并取得一定的经济效益,就必须强化内部约束机制,建立和完善内部会计控制制度,形成一个内部自我协调、制约和检查的控制制度。但是在实际操作中存在成本会计控制意识不够,成本控制范围狭窄和成本控制手段落后,项目核算的成本与预算费用不能相互配比等问题。针对这些问题,文章提出了相应的内部会计控制措施。 Highway construction enterprises to go to the market to ensure that in a rapidly changing market environment and gain a certain economic benefits, we must strengthen the internal restraint mechanism to establish and improve the internal accounting control system, the formation of an internal self-coordination, control and inspection controls system. However, in practice, there are some problems such as the lack of awareness of cost accounting control, the narrow scope of cost control, the backward cost control measures, the inconsistency between the cost of project accounting and budget costs. In response to these problems, the article proposed the corresponding internal accounting control measures.