在我国目前工程项目中存在着投资行为不规范、经济效益差、违法违纪现象较多等问题,究其根本原因在于内部控制制度的不完善和内部控制管理手段的相对滞后。实行工程项目内部控制,对于保证工程质量和降低成本,提高经济效益,在很大程度上遏制工程项目中的违规行为、腐败行为、“三超”等现象,具有重要意义。本文在结合工程项目特点的基础上分析了其存在的内部控制问题,并提出了相应的解决措施。 At present, there are some problems in our country, such as the non-standard investment behavior, the poor economic benefits and the large number of violations of law and discipline. The fundamental reason is that the internal control system is not perfect and the internal control management means lags behind. The implementation of internal control of construction projects is of great significance to ensure the quality of projects and reduce costs and improve economic efficiency, to a large extent to curb illegal activities, corruption and “three super” in construction projects. Based on the characteristics of the project, this paper analyzes the existing internal control problems and puts forward corresponding solutions.