Build system of our country enterprise internal control problems received widespread concern and attention. What is the enterprise internal control system, however, who should build system of internal control, the government in establishing internal control system should play what kind of role, this is in the aspect of building our country enterprise internal control system must solve the problem. A discussion around these questions, the thesis points out the internal control system is controlled by the internal concept, specification and implementation mechanism of all kinds of factors as a result, in the internal control system can be set only internal control fan. To make internal control standard of power and responsibility within the enterprise, the relevant government departments do not have to make internal control specification of subject qualification, but the government in promoting the enterprise to establish and perfect the internal control system is still promising.