Internal control means that enterprises in or der to improve their self quality of business information, promote operation efficiency, fully obtaining and using the each kind of resources, under the related laws and regulations, so as to reach the fixed management goal, take the various kinds of restrictions and regulative organization, planning, methods and procedure in the enterprises internal. Design and evaluation internal control standards of textile enterprises, it is not only the urgent demand of enterprises development strategy; but also is an important measures to enterprises implementing scientific development view. This paper analyses present state of the internal control of Shaanxi textile enterprises, mainly expounds the design idea and evaluation process, methods of internal control from five factors.