AProbetoCivilAviationEnterprises’IndefiniteFactors随着市场经济环境的日趋复杂，民航企业体制改革的不断深化，民航财会所面临的或有事项越来越多。或有事项的存在就表明着不确定性事项的存在，不确定性事项的存在就蕴含着财务风险的存在。或有事项越多财务风险就越大。因 AProbetoCivilAviationEnterprises’IndefiniteFactors With the increasingly complex market economy environment and the continuous deepening of civil aviation enterprise system reform, there are more and more matters facing civil aviation finance and accounting. The existence of contingent events indicates the existence of uncertain matters, and the existence of uncertain matters implies the existence of financial risks. The more contingent items there are, the greater the financial risks. because