Internal control is the foundation for enterprises to achievesustainable development, ensuring management efficiency and productionefficiency, ensuring the safety of enterprise assets, and ensuring the qualityof accounting information. This article provides an overview of the relevantconcepts of internal control, explores the value and theoretical basis of internalcontrol, provides internal control strategies, and summarizes the currentsituation and development trends of internal control, in order to play a certainrole in promoting accounting internal control.