【作者】 许沈生；

【导师】 汪波；

【作者基本信息】 天津大学 ， 工商管理， 2011， 硕士

【摘要】 随着技术的发展、世界经济形势的变化和许多发达国家航空保护的结束,中国航空运输业面临着前所未有的变革时期。从与国外同行、国内其他交通工具间更加激烈的市场竞争,国内航空公司的重组与改制,“民航强国”发展战略的提出等,都意味着中国航空运输业进入了崭新的发展阶段。在生存与发展环境面临重大变化的形势下,作为为国内各航空公司及多家国外航空公司提供民航信息保障的中国航空结算有限责任公司,如何科学把握发展规律,主动适应市场和周围环境,制定系统的发展战略、及战略实施,是面临的十分重要而迫切的任务。鉴于此,本文从ACCA当前面临发展形势入手,对其发展战略及实施进行了系统的分析。全文共分七个部分,第一章为选题背景及意义;第二章为相关理论综述;第三章为中国民用航空市场研究;第四章为中国航空结算有限责任公司(ACCA)的职责定位及业务结构;第五章为ACCA的总体战略;第六章基于战略审计的ACCA战略实施。最后部分是结束语。本文目的是希望通过对ACCA战略审计实施研究,促进公司可持续发展,同时对行业相关企业管理者提供有益的思考。更多还原

【Abstract】 Along with the development of technology, Changes in world economic situation and the end of the protection of the aviation in many developed countries. China’s aviation industry is facing unprecedented reform period. With more intense market competition are between foreign counterparts and other domestic transportation, domestic airline reorganization and restructuring, "Civil aviation powers" development strategy was proposed and so on, it’s all means China aviation industry has entered a new stage of development. As for the domestic airlines and several foreign airlines provide aviation information guarantees company. How to scientifically grasp the development rules, initiatively adapt to market and the surrounding environment, formulate a systematic development strategy, implementation, is facing the extremely important and urgent task. For this reason, this article from the balance account corporation development situation of facing, for the company’s development strategy and implement systematically analyzed. The article is divided into seven parts: The first chapter is background introduction and significance; the second chapter is the related theoretical overview; the third chapter is China’s civil aviation market research; the forth chapter is (ACCA) duties positioning and the business structure; the fifth chapter is ACCA overall strategy; the sixth chapter is based on the implementation of the strategy for ACCA audit strategy research; the last part is conclusion. The purpose of this article is to hope through the ACCA strategy implement research, establish a long-term development, and promote its sustainable development, meanwhile is to the relevant industry enterprise managers to provide useful thinking, formulate a systematic strategy implementation plan.更多还原