略论中小民用机场强化财务管理的思考

鉴于民航企业的特殊性,机场企业特别是中小机场不但要承担经济效益职能,也要考虑社会效益职能。中小机场机场更加要强化财务控制,对企业筹划、投资等一系列业务的进行监督与控制,做好财务计划、成本控制等具体的财务会计工作,促进企业增收节支,实现企业稳健发展。

Not only in view of the fact that the commercial aviation enterprise's particularity,the airport enterprise is specially the small airport needs to undertake the economic efficiency function,must consider the social efficiency function.The small airport airport even more must strengthen the fiscal control,prepares,the investment to the enterprise and so on a series of services to carry on the surveillance and the control,completes the financing plan,the cost control and so on concrete financial inventory accounting to work,the promotion enterprise increases income and reduces expenses,realizes the enterprise to develop steady.