The Characteristics And The Characteristics Of Accounting In China's Aviation Industry Enterprises And Application Research

Military aviation enterprises is mainly responsible for the national defense science and technology research,national defense weapons and equipment development and production,and maintenance and repair tasks,under the big background of military system reform,the development of related industries and the implementation of the national strategy plays a vital role.In the current development of the national defense science and technology,the supply of structural reform and economic transition,military aviation enterprises are facing increasingly fierce competitive environment.To the strengthening of the armed forces,seek development and gradually adapt to the international and domestic political,economic and market demand,the economic business of the aviation industry enterprises also have become more and more complex,the inherent requirement of accounting is gradually improving.And the current financial policy form the history Origin and realistic foundation,formed with certain characteristics of the accounting system or path.The reason is that implementation of the military enterprises accounting system is on the basis of the relevant accounting standards,combined with further refinement of military enterprises of the character of accounting accounting system.How in the complex political,military and economic conditions,do a good job of accounting,accounting supervision and accounting disclosure,so as to meet the requirements of enterprise development,has become the problem that we need to study the.Based on the comprehensive analysis of the domestic and foreign scholars,military management personnel and other related research results,on the background of the development of military aviation enterprises,operating foundation,management mechanism and so on comb.This part focuses on the analysis of the characteristics of the financial accounting of the military industry in military aviation enterprises,receipt and expenditure of funds channels and financial reporting system,discusses the military aviation enterprise tax administration and preferential policies,compares and analyzes the military aviation enterprises and general enterprises compared to the differences in tax,and analyzes the tax management of the existing problems.At the same time,carries on the empirical analysis,cited a military aviation enterprise financial statement data,military aviation enterprise financial statement analysis Characteristics,combined.