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朱总理在九届人大五次会议政府工作报告中指出，要把“进一步扩大内需”作为今年推动国民经济发展的重要措施。对正处于重组改革中的中国民航企业来说，如何降低航空公司运营成本，带动内需合理地释放，是关系到企业生存发展的重大问题。因为只有国内航空公司整体的客运水平提高到一定高度并且实现持续增长，才能真正实现行业的良性发展，使民航成为国民经济的重要支柱产业，成为具有国际竞争力的企业。鉴于此，本栏目的几篇文章分别从不同角度阐述了民航企业成本管理方面存在的问题，并提出了如改善的意见，以供大学进一步探讨。
In his government work report on the Fifth Plenary Session of the Ninth NPC, Premier Zhu pointed out that “further expanding domestic demand” should be taken as an important measure to promote the development of the national economy this year. For Chinese civil aviation enterprises that are in the process of reorganization and reform, how to reduce the operating costs of airlines and drive the reasonable release of domestic demand is a major issue that concerns the survival and development of enterprises. Only when the overall passenger transportation level of domestic airlines is raised to a certain level and sustained growth can the sound development of the industry be truly realized, making civil aviation an important pillar industry in the national economy and becoming an internationally competitive enterprise. In view of this, several articles in this section separately explain the problems in the cost management of civil aviation enterprises from different perspectives and put forward suggestions such as improvement for further discussion by the universities.