Research On Accounting Mode Of Civil Aviation Enterprise

The topic of this thesis is about accounting mode of the civil aviation enterprise. Accounting mode is the high abstract of practice accounting system, and an important part of accounting theory system,which is under the conditions of a certain time and space to achieve accounting objectives,accounting activities by the various elements of the composition,has a specific function form of accounting standards,a variety of factors best combination of expression. From accounting mode to corporate accounting mode study, then to civil aviation enterprises accounting mode,as the accounting mode itself,reflects its hierarchy and regularity. Particularly those based on International Financial Reporting Standards Accounting Framework, countries’accounting information provided with the growing international convergence of accounting standards,and the national accounting environment,accounting objectives,level of economic development,ownership,level of technology,law,culture,etc. which are different. Except of accounting information system, but the others of accounting mode will maintain their own characteristics and operation prosperously.The logical starting point of this paper is the dialectical materialism of Marxist philosophy and epistemology,and the logical starting point of accounting is the accounting object of civil aviation enterprise,the theoretical basis of this study includes system theory,information theory and cybernetics.This thesis’main point is management accounting model, includes six points,and follows the "General-points of-General-Conclusion" logical basis,systematically discusses and studies aviation enterprise accounting mode,using systems research methods,empirical research methods,investigation methods,research methods compared with the literature research methods.This paper is divided into 9 chapters.Chapter 1, Introduction, discusses the background of the topic,the theoretical and practical significance of civil aviation corporate accounting,literature review and evaluation of the theoretical basis,the scope of research and research methods,research contents and research framework,the innovations of paper.Chapter 2 is the management accounting model to adapt to the development of civil aviation enterprises. Firstly,the system sorts out the basic theory of accounting mode; secondly discusses demesitic and abroad comparative analysis accounting mode of civil aviation enterprises;thirdly analyze the aviation business accounting environment and accounting practices,analyses of the aviation company’s existing accounting mode types,characteristics, problems and causes; finally for the problem,based on countries to promote the comprehensive development of civil aviation strategic plan,proposes to build a civil aviation enterprise management accounting mode type connotation,objectives,features,functions,elements and frameworks,including its framework openness accounting system of civil aviation enterprise,knowledge management-based accounting management system of civil aviation business,the government-led type accounting standard system of civil aviation enterprise,internal control-oriented accounting organization system of civil aviation enterprise and international accounting personnel system of civil aviation enterprise,the section 3-8 mainly around these six areas were to be resarched.Chapter 3 is the openness accounting information system of civil aviation enterprise. Based on system theory,information theory,firstly discusses three dimensions of openness aviation business accounting systems’content and features from accounting theory,accounting procedures and accounting carrier; secondly analyses the three dimensions of knowledge management-based aviation business accounting management system status,problems and their causes based on the above analysis; thirdly systematic discusses open accounting system reconstruction of civil aviation business,including reconstruction of principles,objectives, elements,focusing on and implementation; finally,constructs aviation enterprise information comprehensive evaluation index system using information technology comprehensive evaluation method and empirically measures the three major aviation enterprises backbone network-based airline information level,the empirical results show that China Southern Airlines higher level of information.Chapter 4 is knowledge management-based aviation business accounting management system. Based on system theory,cybernetics,firstly discusses knowledge management-based aviation business accounting management system content and features in the three dimensions from the content of accounting management,accounting management processes and accounting management tools;secondly,based on the above three dimensions analyses knowledge management-based aviation business accounting management systems’status,problems and their causes; thirdly discusses knowledge management accounting management system reconstruction of civil aviation enterprise,including reconstruction of principles,objectives,elements,focusing on and implementation,and finally,based on BP neural network mode,launched a civil aviation enterprise financial risk warning empirical analysis results show that China’s listed airlines financial risk level is low.Chapter 5 is government-led accounting standard system of civil aviation enterprise. Based on systems theory,firstly systematically discusses the government-led civil aviation enterprise accounting norms’connotation and characteristics;followed by analysis of the aviation enterprise accounting standard system status,problems and their causes;and finally discusses government-led accounting standard system reconstruction of civil aviation enterprise,including reconstruction of principles,objectives,elements,focusing on and implementation and proposes national civil aviation enterprises accounting business due consideration the particularity of the development of relevant accounting standards,while civil aviation enterprises to establish and improve accounting,internal accounting system based on government-led accounting normative framework.Chapter 6 is internal Control-oriented accounting organization system of civil aviation enterprises. Firstly discusses the civil aviation organization system of corporate accounting connotation,types and characteristics based on systems theory organization theory,cybernetics; secondly proposed system learn from foreign advanced experience in accounting organization’s basic conclusions build internal accounting control-oriented organizational system from civil aviation accountancy organizations system development trends; once again empirically analyses the relationship between civil aviation organization accounting system type and core competencies,accounting organization system has significant influence on core competitiveness of enterprises, and finally discusses internal Control-oriented accounting organization system reconstruction of civil aviation enterprise,including reconstruction of principles,objectives, elements,focusing on and implementation.Chapter 7 is international accounting personnel system of civil aviation enterprise. Based on System theory,enterprise internationalization theory,human resources development and management theory,firstly discusses the international civil aviation enterprise accounting personnel system content and features,analyses the aviation enterprise accounting personnel system status,problems and their causes followed,finally international accounting personnel system reconstruction of civil aviation enterprise,including the principles,priorities, implementation,clearly proposes aviation corporate accounting staff should have an international perspective,knowledge structure,ability structure,quality structure and lifelong learning accounting personnel.Chapter 8 is management accounting mode operation of civil aviation enterprises and future prospects. Firstly discusses the managerial accounting mode operating environment protection, including internal environment and external environment, secondly describes the managerial accounting mode organizational security, further proposes administrative accounting mode operation system security,namely the institutionalization and standardization,and finally elaborated managed international accounting mode and runs on international accounting mode to be discussed.Chapter 9 is conclusions and outlook. Firstly, summarizes the main conclusions, secondly illustrates the shortcomings of this study,and finally is the future will continue in-depth study of major concern.This thesis has an important theoretical significance and practical application value for civil aviation enterprise in China,and will improve accounting works level of civil aviation enterprise in China.