随着社会经济的不断进步,财务审计工作对企业运营的巨大裨益也在逐步突显,而财务审计的困境也逐步显现出来。论文从公路施工企业加强内部审计管理能力的必要性出发,基于当前我国公路施工企业在当前的市场环境,客观分析了开展内部审计工作的现实困境,分析问题的本质,针对性地提出了相应的建议。 With the continuous improvement of social economy, the tremendous benefit of financial auditing to the operation of enterprises has also been gradually highlighted, and the dilemma of financial auditing has gradually emerged. Based on the necessity of highway construction enterprises to strengthen internal audit management ability, based on the current market environment of highway construction enterprises in our country, this paper objectively analyzes the real predicament of carrying out internal audit work, analyzes the essence of the problem, and puts forward correspondingly Suggest.