This paper has expounded the design rules of the internal control system for project, based on the three theoretical foundations, that is cybernetics, systematic theory, and information theory.

• 本文以控制论、系统论、信息论作为工程项目内部控制的理论基础,提出了工程项目内部控制的设计原则,并按照工程项目的建设流程对工程项目的内部控制进行了设计。