With the continuous deepening of world financial globalization and liberalization, and the high incidence of global economic and financial crises, effective internal control, as a key means to improve the core competitiveness of commercial banks, plays an important role in ensuring the stable operation of the banking system. Therefore, to correctly understand and grasp the uncertainties faced by the development of state-owned commercial banks, and to adopt effective measures to establish a complete, effective and reasonable internal control system will be a very realistic subject and a long-term task. This paper takes the internal control of state-owned enterprises as the main research object, understands the theoretical research of state-owned enterprises' financial governance and the investigation of the current situation of internal risk control, and based on the case analysis of C Bank, proposes corresponding solutions and improvement methods for the construction of state-owned enterprises' internal control.