In the critical period of deepening reform of our country, the internal control in government is closely linked with government audit, government governance, budget control and anti corruption, and its importance is self evident. China’s unitary government structure determines that the internal control system in government has its special connotation, and foreign related internal control system provides valuable experience for our country. Based on the theories of enterprise internal control, the modern contract, the control system theory and the new public management, we should reconstruct the internal control system in our government, which comprises control objects, control levels and control processes.