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航空公司业是一个高技术、高风险、高投入而同时低回报的行业。对多种风险暴露性强的特征决定了航空公司业会计政策的选择、财务管理、风险管理乃至金融衍生工具的运用的重要性。在信息技术高速发展和经济金融全球化的今天,航空运输业面临巨大的机遇和挑战。我国多家航空企业已在国内外股票市场上市,一些企业也已开始尝试发行企业债券,这在使我国航空企业获益的同时也更加对它们的财务和风险管理水平提出了挑战。航空业如何从财务和风险管理的角度去把握机遇、应对挑战,本期特别关注刊发的一组文章对这一问题进行探讨。
The airline industry is a high-tech, high-risk, high-input, low-return industry. The strong exposure to multiple risks determines the importance of airline accounting choices, financial management, risk management and even the use of financial derivatives. Today, the rapid development of information technology and economic and financial globalization, the air transport industry faces enormous opportunities and challenges. Many aviation enterprises in China have been listed on the domestic and overseas stock markets, and some enterprises have also begun to try to issue corporate bonds. This not only benefits our aviation enterprises, but also poses challenges to their financial and risk management levels. How the Aviation Industry Seizes Opportunities and Addresses Challenges from the Perspective of Finance and Risk Management This issue is discussed in a special issue of this issue.