本文根据COSO内控理论,重点从五个方面分析了加强交通运输企业内部控制的措施,包括完善企业的控制环境、进行全面的风险评估、建立良好的控制活动、建立广泛的信息与交流、加强内部控制的监督与评审等。最后,得出结论,即要通过企业、政府和社会的共同努力,建立完善的交通运输企业内部控制制度,促进企业自身和国民经济的发展。 Based on the theory of COSO internal control, this paper analyzes the measures to strengthen the internal control of transportation enterprises from five aspects, including improving the control environment of enterprises, conducting comprehensive risk assessment, establishing good control activities, establishing extensive information and communication and strengthening internal Control of the monitoring and evaluation. Finally, we come to the conclusion that through the joint efforts of enterprises, governments and the society, we should establish a sound internal control system for transport enterprises and promote the development of both the enterprises themselves and the national economy.