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For Chinese aerospace enterprises, the internal control has its impact on competitiveness and sustainable development. The science and technology globalization and the development trend of China’s economic reforms has been deepening ceaselessly, for aerospace enterprises, the establishment and improment of the internal control system is facing a series of challenges and opportunities. The internal control evaluation can help to improve the internal control, for enterprise’s management to provide effective decision-making basis for internal control, and to realize the scientific and reasonable evaluation of perfecting internal control of space enterprises, has the extremely vital significance.This paper firstly analyses the theoretical basis of internal control evaluation , the internal control evaluation objects, the logical frame and main evaluation. Secondly, the paper constructs Chinese aerospace enterprise internal control evaluation system, including Chinese aerospace enterprise internal control evaluation index system of various indexes and comprehensive evaluation method, the internal control evaluation indexes can be divided into two levels, the first level includes: the internal control environment, risk assessment, information and communication and control activities and supervision of internal control elements, the second level is the element of the corresponding specific decomposition, several indicators, the comprehensive evaluation system clustering of expert of empowerment thoughts, and at the same time, in the introduction of analytic hierarchy process (ahp), a fuzzy consistent matrix, a method to determine the weights of evaluation indexes, is introduced into Chinese aerospace enterprise internal control evaluation, after which the corresponding evaluation models of matter-element is established. Finally, the evaluation system is used in practice, and the relevant countermeasures and suggestions are put forward.
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