浅谈航空器材的核算与管理

本文首先从两个方面论述加强航空器材核算和管理的重要；其次，从四个方面指出目前民航运输企业中航空器材核算与管理中存在的问题；第三，针对存在问题，在分析论证的基础上，提出如何加强航空器材核算与管理方面的四点建议。

A Tentative Discussion on the Accounting and Management of Air Material

This paper firstly discusses from two aspects the importance of improving the accounting and management of air material; secondly it points out from four aspects the existing problems in this area in our civil aviation enterprises, and trily, in the light of the problems, the paper puts forward, on the basis of analysis and exposition, four suggestions with a view to improving the accounting and management of air material.