内部控制是由企业董事会、管理层和其他员工实施的,为达到企业营运的效率性、安全性、财务报告的真实性和可靠性、法律的遵循性等目标,而采用的一系列具有控制作用的方法、措施和程序,并以规范化、系统化、制度化形成的一套比较完整、严密、科学的控制机制。建筑施工企业是专门从事建筑产品生产的企业。近年来,随着市场机制、招投标体制的不断完善,建筑市场竞争日益激烈,企业为了获取工程项目不悉降低投标报价,致使中标价格偏低,企业利润下滑。企业为求生存和发展,就必须要加大成本的控制力度,完善企业内部控制,提高企业效益。在工程项 Internal control is implemented by the board of directors, the management and other employees of the enterprise. In order to achieve the goals of efficiency, safety, authenticity and reliability of the financial report, and compliance with the law, the Company adopts a series of control measures Methods, measures and procedures, and a more complete, rigorous and scientific control mechanism formed by standardization, systematization and institutionalization. Construction companies are specialized in construction products manufacturing enterprises. In recent years, with the continuous improvement of the market mechanism and the bidding and tendering system, the competition in the construction market has become more and more fierce. Enterprises are not aware of any reduction in the bidding price for acquiring construction projects, resulting in low bid prices and declining corporate profits. In order to survive and develop, enterprises must increase their control over costs, improve their internal control and enhance their efficiency. In the project