飞行员作为航空公司内部不可或缺的人力资产之一,它的价值计量和规范化管理也逐渐引起管理层的重视。本论文依据我国飞行员行业的特殊性对飞行员价值形成的整个过程进行分析,对每个阶段的飞行员价值构成进行研究并计量,与此同时参阅部分会计书籍对在此过程中出现的飞行员价值变化进行会计记录。 As one of the indispensable human assets inside the airline, pilot value management and standardization management gradually attract the attention of management. Based on the particularity of China’s pilot industry, this paper analyzes the whole process of the formation of pilot’s value, and studies and measures the pilot’s value composition in each stage. At the same time, it refers to some accounting books on the change of pilot’s value in this process Accounting records.