我国交通企业在内部会计控制方面存在着诸如治理结构不健全、会计控制不合理等问题。本文从我国交通企业内部会计控制制度建设的必要性出发,分析现有缺陷,提出完善企业内部会计控制制度、重视内部审计的作用等建议。 China’s transportation enterprises in the internal accounting controls, such as the existence of governance structure is not perfect, accounting control unreasonable and other issues. Based on the necessity of the construction of internal accounting control system of transportation enterprises in our country, this article analyzes the existing defects, puts forward some suggestions such as perfecting the internal accounting control system of enterprises and emphasizing the function of internal audit.