The article describes the phenomenon of moisture transfer in the system “composite non-metallic reinforcement – cement mortar” at the stage of hardening of the composite. The processes of moisture transfer occurring during the structure formation have an impact on the water-cement ratio of the cement mixture. The deformation and operational characteristics of cement concrete, its structural and phase composition, porosity, density and corrosion resistance depend on the water-cement ratio. To obtain a mathematical model of moisture transfer in the formation of the cement matrix, the equations of mathematical physics, the equations of unsteady mass transfer and the differential equations of mass conductivity of parabolic type are used. Mathematical models of mass transfer processes make it possible to predict the change in the characteristics of the composite at the hardening stage and to obtain concretes with specified properties. The presented physical and mathematical model of moisture transfer for the system “cement concrete – composite reinforcement” allows to take into account the change in water-cement ratio at the stage of hardening of the composite and to establish its influence on the structure formation of the composite and its performance characteristics. The formulated physical and mathematical problem can be solved for special cases by the method of microprocesses.