Abstract: Aviation safety is always the top priority of civil aviation industry.52 airlines in China are selected as a case study in this paper.Relevant data are collected by a questionnaire survey.A model based on the hierarchical regres-sion analysis is established to investigate the interaction among internal control,safety culture and aviation safety.Study results show that internal control and safety culture have significant positive effects on aviation safety.High quality of in-ternal control can restrain aviation incidents.Safety culture has a partial mediating effect on the function between internal control and aviation safety.A systematic organization and promotion of safety norms,internal control,and safety culture is crucial for the enhancement of the level of safety of the civil aviation industry.