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In the recent years,. Our country has taken an active fiscal policy, and accelerated infrastructure construction. The investment in basic establishment is increasing every year, and becomes the basic factor of promoting the economic growth. However, because of lacking in effective internal accounting control, there are numerous problems, such as huge losses led by decision-making errors, peculating funds, budget over criteria, and etc. These problems can be found everywhere, and seriously affect investment returns. So, in the current period of sustained rapid economic growth, strengthening internal accounting control over engineering projects has become the urgent affairs. The internal accounting control is the internal mechanisms of engineering projects self-regulation and self-restraint. Establishment of sound internal accounting control over engineering projects will have a great realistic significance in preventing errors and frauds in the process of engineering project construction, improving capital efficiency, and standardizing the market order from the origin.This article refers to many documents, analyses evolution of internal control theory of western countries and research result of internal control in china, and have some definition and summary of relevant concepts of internal control, objectives composition elements, etc of internal control. Based on this, combining feature and management requirement of construction enterprise, systematically analyses the application of internal control theory in construction enterprise, presents basic idea of internal control system design of construction enterprise and composition of system structure, and mentions each sub-system of controls. By application of COSO internal control theory, this paper makes evaluation on the current status of the internal control system of Some Shanghai Building Engineering Co.,Ltd, and redesigns the internal control on Engineering management accordingly. It includes tendering and tendering for purchasing of material and plant, Goal management, Contract management, Contract Auditing management, and Project management.
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