外部环境的转变和自身管理上的缺陷都让建筑施工企业一直处于不断完善自身内部控制制度的道路上,建立健全科学的内控体系也逐渐成为了建筑企业领导人追求的管理目标之一。市场经济的千变万化让建筑施工企业的经营一直都处于风险当中,企业每个投资决策、每个经济行为都让企业陷入到投资风险当中。为了避免这些经济行为给建筑施工企业的续存带来风险,建筑施工企业管理人应该从企业自身的生长状况和发展特征,结合外部市场环境的趋势,基于防控风险的目的不断的完善建筑企业的内部控制体系。 The change of external environment and the defects of self-management all make the construction enterprises always on the path of continuously improving their own internal control system. Establishing a sound and scientific internal control system has gradually become one of the management goals pursued by the leaders of construction enterprises. The ever-changing market economy so that construction companies have been operating at risk among them, every investment decision-making enterprises, each of the economic behavior so that enterprises caught in the investment risk among them. In order to avoid these economic activities to the risk of renewal of construction enterprises, construction enterprises managers should be based on their own growth and development characteristics, combined with the trend of the external market environment, based on the purpose of risk prevention and control to constantly improve the construction enterprises The internal control system.