航空企业的财务风险文献综述

Fubabcual Risr Literature Review of Aviation Enterprises

航空企业一直存在“高负债、重资产、低盈利”的行业特点,财务风险一直是航空企业需要把控的对象。特别是近几年,由于疫情影响众多航空公司爆发财务问题,许多航空公司面对高额负债,陷入资金链即将断裂的困境,这些航空企业存在的财务风险吸引了许多学者进行相关的分析研究。因此对航空企业财务风险的相关研究进行梳理,重点对航空企业财务风险分析方法、财务风险的成因进行探讨并给出了一定的管控建议,希望能为关于国内航空企业的财务风险的研究提供方向。

Airline enterprises have always been characterized by "high debt, heavy assets and low profits", and financial risk has always been the object to be controlled by airline enterprises. Especially in recent years, due to the impact of the epidemic, many airlines broke out in financial problems, many airlines are unable to repay high debts, into the dilemma of capital chain is about to break. The financial risks of these aviation enterprises have attracted many scholars to carry out relevant studies. Therefore, this paper mainly sorts out the relevant researches on the financial risks of aviation enterprises, focuses on the analysis methods of financial risks of aviation enterprises, discusses the causes of financial risks, and gives some control suggestions, hoping to provide a direction for the research on the financial risks of domestic aviation enterprises.