内部控制是会计管理的重要组成部分,在企业财务管理体系中处于核心地位。因此,建立适合本企业财务内部控制体系是十分必要的,这对于公路施工企业来说也是如此。为此本文就公路施工企业内部控制做一番探讨,通过结合中国公路施工企业内部会计控制现状及其存在的问题,试图寻求比较切实可行的内部控制体系。 Internal control is an important part of accounting management and is at the core of the enterprise’s financial management system. Therefore, it is very necessary to establish the internal financial control system of this enterprise, which is also true for highway construction enterprises. Therefore, this article discusses the internal control of highway construction enterprises. By combining the status quo and existing problems of internal accounting control of highway construction enterprises in China, this paper attempts to seek a more practical internal control system.