本文在人们对财务内控基本认识的基础上对现有的路桥施工企业财务内控现状作了进一步的分析;致力于打造与财务管理规范相辅相成的路桥施工企业财务内控机构局面;这个改造需要完善财务内控环境、注重安全控制、建立财务内控制度、实施项目会计主管人员委派制和提升财务内控监督评价力度等共同构成。 Based on the basic understanding of financial internal control, this paper makes further analysis on the status quo of financial internal control of the existing road and bridge construction enterprises; devotes itself to creating a financial internal control structure of road and bridge construction enterprises which is mutually reinforcing with financial management norms; Environment, stress on safety control, establishment of financial internal control system, implementation of project accounting executives appointment system and promotion of financial internal control supervision and evaluation.