民航企业会计环境的研究

通过对民航企业会计环境的研究，简述企业内部及外部会计环境的构成特点及对会计系统的影响，企业内、外部会计环境的区别、联系以及对会计实践的综合影响。解决企业会计如何适应企业环境的改变以及民航运输企业会计工作如何按照会计要求加以改进，推动会计工作和民航建设的协调发展。

A Study of the Accounting Environment in Civil Aviation Enterprises

Through the study of the accounting environment the paper gives a brief account of the shaping characteristics of the internal and external enterprise accounting environment,their influence on the accounting system and the difference between and the relations of the internal and external enterprise accounting environment as well as its overall influence on the accountingis adapted to the changes of enterprise environment and that of how the accounting in civil air transport enterprises is improved in accordance with accounting requirements so as to promote the harmonious development of accounting and the civil aviation industry.