【摘要】 阐述了航空公司常旅客计划所带来的会计问题以及中国航空公司建立常旅客计划会计的紧迫性与可行性;研究与分析了美国、国际航空运输协会以及国际上主要航空公司常旅客计划会计实务;最后着重研究了中国航空公司常旅客计划会计的内容、会计政策的选择,同时提出了适合中国航空公司常旅客计划的会计实务。更多还原

【Abstract】 Air transportation industry has been regulated for a long time. From the theoretical and practical point of view, monopoly in nature itself is not the main cause to bring about the regulation, which results in China from the administrational interference and of the position of the national ownership. The consequences of such regulation proves to be the low efficiency and difficulties in their efforts to develop. After analyzing this, the author suggests a way to reform.更多还原