The level of internal control can significantly impact an enterprise's value, but this effect varies widely. A critical factor influencing this impact is the willingness to implement internal controls. This paper constructs a model to assess the willingness of enterprises to implement internal controls based on the panel text data, focusing on listed companies in the farming industry. We conduct multiple regression and heterogeneity analyses to explore the relationship between the willingness to implement internal controls and enterprise value. Our findings reveal that there is a significant positive relationship between the internal control willingness of enterprises and their corporate value. The strength of this relationship varies across different breeding modes. The positive relationship between internal control willingness and corporate value is more pronounced under the “Self-employed breeding” mode. The positive relationship between internal control willingness and corporate value is less significant in the “Cooperative breeding” mode. This study sheds light on the interplay between internal control willingness, internal control implementation, and enterprise value within the farming industry.