In recent years,with the country's economic development and business environment of the ever-changing business model,The system of internal control requirements have become increasingly high,So a large number of experts and scholars devote themselves to this subject,To the development of innovation,enterprises should benefit,The internal control systems need to keep up with pace,How to build their internal control system has become the needs of the times,Therefore it is necessary to strengthen the study of the topic.This paper gave a briefing on the definition of internal control and the role of,On this basis,The theory of the internal control system and development framework has conducted in-depth analysis,Finally,our internal control system building the existing problems and address these issues to improve the response.