Abstract: To intensify internal control and improve the survival ability of the enterprises is the key matter of establishing the modern enterprise system. The principle of enterprise internal control has been focused in this paper. The problems for enterprise internal control in our country are analyzed. The necessity and pressure of establishing enterprise internal control are discussed. Some suggestions for enterprise internal control system, regarding control environment, risky evaluation, control action, information communication and surveillance, are presented based on international internal control mode as described in COSO report about system frame requirement.