This paper made an empirical study on the relationship of corporate social responsibility, internal control and corporate performance. By the questionnaires from civil aviation university of China MBA students and airline managers, the study shows that the level of internal control and corporate performance have a significant positive correlation. The company’s internal control can improve the company performance. Most of the social responsibility variables have positive effect on company performance. The Variable of social responsibility can significantly explain the changes of internal control, which means social responsibility plays some intermediary role between the internal control and the company performance. This conclusion is of great significance to promote corporate social responsibility behavior and the couple interaction construction between the internal control and social responsibility.