摘要：以建材企业为例，在分析不同筹资方式及其风险的基础上，从内控环境完善和内控基本流程构建角度，构建建筑企业筹资活动内控体系：针对筹资内控现状的诸多问题，提出内控环境完善建议；按照全过程监管的思路，将建筑企业筹资基本流程划分为六个关键节点，并分析其注意事项。最后，以某建材企业为例，分析筹资内控体系应用后对融资活动的影响，为建筑企业合理降低筹资风险和成本、有效保证筹资活动顺利运作提供参考。

关键词：建材企业；筹资活动；内部控制

Abstract：This paper takes building materials enterprise as an example，on the basis of analyzing the financing modes and the corresponding risks，builds the internal control system for financing activities of construction enterprises from the view of improving internal control environment and constructing basic process of internal control. According to the current situation of internal control of financing，puts forward suggestions to improve the internal control environment，divides the basic financing process of construction enterprises into six key nodes and analyzes the precautions according to the idea of whole process supervision.Finally，taking the building materials enterprise as an example，analyzes the impact of the application of the internal control system of financing on financing activities，so as to provide references for the construction enterprises to reasonably reduce financing risks and costs and effectively ensure the smooth operation of financing activities.

Keywords：building materials enterprise；financing activity；internal control

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建筑经济，2019（11）：84-88