企业工程项目的内部控制管理是当今企业管理中的重要研究课题之一。这类研究的目标是要做到及时的对项目中出现的问题进行防护与处理,从而达到提高资金使用效益的目的。但是由于关于我国企业的内部控制的具体规范还没有完全出炉,所以,要正确的对集团管理中内部控制作用的经验、教训就显得尤为重要,对改善投资管理水平具有极为重要的现实意义。 The internal control and management of enterprise engineering project is one of the important research topics in enterprise management. The goal of such research is to achieve the goal of improving the efficiency of capital utilization through timely protection and treatment of the problems arising in the project. However, as the specific norms about the internal control of our country’s enterprises have not been completely released, it is very important to learn the experience and lessons of the internal control in the group management correctly. It is of great practical significance to improve the level of investment management.