Strengthening the internal control of small packaging enterprises could protect the safety and integrity of corporate assets, help small packaging enterprises better adapt to national macro control, improve the reliability of the corporate accounting information, and ensure high efficiency of corporate management. As of the small packaging enterprises in China, investors and organizational forms are diversified, management structures are simply established with small enterprise scale, flexible production and sales modes, personnel’s poor overall qualities, and weak consciousness in executives toward the internal control, which all lead to institutional deficiency in relevant internal systems and languid internal control activities. The internal control could only be constantly optimized by following the principle of flexibility, integrity, cost-effectiveness and independence, and on this basis, enhancing executive’s consciousness, establishing internal control system, strengthening internal control activities, creating a risk assessment mechanism, improving personnel’s overall quality and strengthening internal information and communication in small packaging enterprises.