1. Internal control is a systematic project promoted by government departments, implemented by enterprises and provided by intermediaries.

2. The key link of establishing and implementing internal control is the attention of leaders. The leading group for the construction of Weichai Power's internal control system is headed by the chairman. The main leaders not only personally sent and participated in internal control lectures organized by national ministries and professional associations, but also sent vice presidents and department heads in charge of finance and operations to participate in special training courses on internal control knowledge organized by the Ministry of Finance, accounting associations and other organizations.

3. Internal control must be people-oriented. In the final analysis, internal control is an enterprise management activity, and the internal control scheme needs to be designed by people, and the operation, maintenance and rectification of the whole internal control system need to be completed by people.