Based on the sample of A-share listed companies from 2010 to 2019, the internal control is used as a regulatory variable, and the model is constructed to study the relationship between charitable donations and technological innovation.The regulatory role of internal control in the relationship between charitable donations and technological innovation is analyzed. The results show that charitable donations and technological innovation are significantly positively correlated, indicating that charitable donations can promote technological innovation of enterprises. Internal control has a positive regulatory effect on charitable donations and technological innovation. Finally, based on the above conclusions, relevant suggestions are proposed.