The internal control system is the product of the development of social productive forces to a certain stage. With the internal management of enterprises and external efforts to meet social needs, the internal control system has gradually emerged and developed. It is an important means of modern enterprise management. It is the inevitable product of social development. Enterprise internal control runs through all aspects of enterprise management activities. As long as there is enterprise management and economic management, it is necessary to strengthen enterprise internal control and establish corresponding internal control system. Urban gas is an important part of urban infrastructure, which is related to people's quality of life, urban natural environment and social environment. Good internal control helps to achieve the strategic objectives of the enterprise, ensure that all members of the company have basic internal control standards and keep them consistent, and effectively prevent unnecessary loss of resources. In today's increasingly fierce market competition, internal control is becoming more and more important for gas enterprises. The survival and development of enterprises are inseparable. Perfect internal control system is beneficial to enterprises.