当前,建筑市场的竞争日益激烈,施工企业生存环境的恶化和竞争压力的加大,促使施工企业必须加强内部控制,提高企业管理水平和竞争力。施工企业内部控制是应对激烈的市场竞争环境的关键。本文通过分析施工企业收入与成本的内控方法,认为:提高企业管理者对收入与成本的内部控制水平,就抓住了施工企业管理控制的牛鼻子。 At present, the competition in construction market is more and more fiercer. The deteriorating living environment of construction enterprises and the increasing pressure of competition urge construction enterprises to strengthen internal control and improve the management level and competitiveness of enterprises. The internal control of construction enterprises is the key to cope with the fierce market competition environment. By analyzing the internal control methods of construction enterprises’ income and cost, this paper argues that: to enhance the internal control over income and costs of enterprise managers, it grasps the noses of management and control of construction enterprises.