| Aviation transportation industry as the "catalyst" of our country economy high speed development,has been treated as important strategic industry in China,with the economic development of the society as a whole,the improvement of economy,more and more people go out to travel,plus online shopping,more and more business travel demand,make the air transport passengers and freight volume has grown steadily,has good prospects for development.However,in recent years,the air transport industry financial risk problems emerge in an endless stream,the particularity of the industry makes the air transport industry vulnerable to the impact of the macro environment,making the financial risk problem is threatening the development of the air transport industry.Therefore,this paper combines the financial statement analysis method with the decomposition analysis method to design a scientific and reasonable financial risk assessment scheme for CQ Airlines,to help CQ Airlines make a timely judgment on its own financial risk types,and put forward effective preventive countermeasures.This paper first outlined the theory of financial risk and financial risk assessment theory,and a large number of related industries to consult the financial risk assessment research as the theoretical basis.Second,the study of CQ airline’s current financial situation,points out its financial risk evaluation scheme of science and rationality,and then,in determining the guiding ideology and basic principle,on the basis of the CQ airlines of the existing financial risk evaluation process improvement,designed a set of scientific financial risk evaluation system,To analyze the CQ airline’s overall financial condition,and with the latest data on a financial risk assessment,the financial risk of the CQ airlines at present are pointed out,finally,in order to make the CQ airlines smooth implementation after the improved financial evaluation methods,respectively from the management idea,management system,organization of personnel and funds technology four aspects are proposed.This paper USES the analytic hierarchy process(AHP)and the efficacy coefficient method of financial risk evaluation method,to a certain extent,to avoid the subjective error causes of financial risk judgment,CQ airline’s financial risk evaluation to the whole industry as a basis for judging the comparison,hope can to a certain extent,help CQ airlines found financial risk problem,Improve the ability to prevent financial risks and eliminate potential financial risks. |