As China’s logistics industry has a broad market,large-scale logistics enterprises gradually realize scale management,and coupled with the market economy turning from high-speed to high-quality development,its increment speed has slowed down,but small and medium-sized logistics enterprises continue to increase,and the competition is increasingly intensified. In this context,it is necessary to pay attention to its internal control,build a set of reasonable,scientific and normative internal control mechanism. Combined with the theory of internal...