Currently in China enterprise internal control exists with control environment out, and internal accounting system confusion and the control program failure, problem, its causes main is on internal control of awareness exists deviation, and enterprise governance structure of does not reasonable, and internal assessment mechanism of failure and the enterprise internal control risk consciousness does not strong by led of, therefore, enterprise should strengthening improve internal control of full consciousness, and established sound internal control system, and perfect company governance structure, and strengthening inside and outside trial of coordination control and the smooth information communication channel, to improve enterprise internal control of effectiveness. Study on the code for this article, status quo, defects analysis on Power Corporation's internal control, internal control research results and attempts to apply power group in the construction of internal control processes, final accounting internal control for power group and content requirements, presenting the company's internal accounting control of basic ideas for improving the programme, and the wages of the new design of internal accounting control and transformation.