经济体制改革以来，随着民航事业的迅速发展，民航运输企业的外部资金来源发生了很大变化，从主要来源于财政，逐渐转变为主要依靠银行的间接融资，其负债比率有逐年上升的趋势。笔者认为：在现代企业制度下，企业要维持并扩大生产经营规模、加强自身竞争能力，适度负债经营是 Since the reform of the economic system, with the rapid development of civil aviation, the external sources of funding for civil aviation transport enterprises have undergone great changes. From the main source of finance to the indirect financing of banks, the debt ratio has been increasing year by year . The author thinks: Under the modern enterprise system, enterprises should maintain and expand the scale of production and operation, strengthen their own competitiveness, and properly manage the liabilities