随着市场经济的发展,我国建筑施工企业得到了快速的发展。本文分析了建筑施工企业内部控制存在的问题,介绍了施工企业加强内部控制的重要性和必要性。施工企业如何结合企业实际建立内部控制体系及健全和完善内部控制体系,笔者提出了相关对策建议。 With the development of market economy, China’s construction enterprises have been rapid development. This article analyzes the problems existing in the internal control of construction enterprises, and introduces the importance and necessity of the construction enterprises in strengthening internal control. How to combine the actual enterprise construction enterprise internal control system and improve and perfect the internal control system, the author put forward relevant countermeasures and suggestions.