内部控制对于公司的重要性不言而喻,对于建筑施工企业这样投资高,风险大的公司而言,内部控制更是保证公司正常运行,项目顺利完成的前提。对于公司内部控制好坏的评价到目前为止并没有一个确定的标准,单纯依靠建立外部指标体系或评价替代变量并不能很好的评价公司的内部控制情况,本文中我们通过研究企业的内部控制缺陷披露来判断企业内部控制执行及信息披露的情况。 The importance of internal control for the company goes without saying, for construction companies such high investment, high risk companies, internal control is to ensure the normal operation of the company, the premise of the successful completion of the project. So far, there is no definite standard for the evaluation of the internal control of the company, so it can not evaluate the internal control of the company simply by building an external index system or evaluating alternative variables. In this paper, we study the internal control of the enterprise Disclosure to determine the implementation of internal control and information disclosure.