Internal control of PPP project is jointly implemented by project participants, aiming at providing reasonable guarantee for orderly and efficient operation of PPP project.The scope of PPP project internal control includes subject scope and object scope.The overall goal of internal control of PPP project is to maximize the benefits of both the government and social capital while reasonably ensuring the efficient operation of the project.The specific goals include: reasonably ensuring the legal compliance of project operation and management,the safe appreciation of project assets and the authenticity and integrity of financial reports and relevant information,improving the efficiency and effect of project operation,and promoting the national development strategy.The internal control system of PPP project can be designed from the organizational level and business level and further explore the evaluation and supervision mechanism of internal control.