由于施工企业的独特性,其具有与一般企业不同的会计核算方法,所以怎样寻找一种合适的会计核算方法成为当今学术界探讨的一个焦点,部分学者提出了内部银行可以应用于施工企业会计的核算中。本文首先探讨了传统施工企业会计核算存在的问题,接着论证了内部银行如何在施工企业会计核算中进行运用,最后总结了施工企业的会计核算运用内部银行的益处。 Because of the uniqueness of construction enterprises, which have different accounting methods from those of general enterprises, how to find a suitable accounting method has become a focus of current academic research. Some scholars have put forward some suggestions that internal banks can apply to accounting of construction enterprises Accounting. This paper first discusses the problems existing in the traditional accounting of construction enterprises, and then demonstrates how the internal banks use the accounting information in the construction enterprises. Finally, it summarizes the benefits of using the internal banks in the accounting of construction enterprises.