从民航清算业务中存在的资金流动性风险的视角,提出并初步研究了超期账款统计优化方法和应收账款超期预警机制方案,通过账户支付清算精细化管理机制的管理体系和计及付款账户审批、超期账款核销控制、考核评价与激励机制的内控体系建设方案的应用,帮助企业提高资金运营的安全性,降低企业资金流动性风险。 From the perspective of capital liquidity risk existing in civil aviation liquidation business, this paper puts forward and preliminary studies on the optimization methods of overdue accounts and the mechanism of overdue early warning of accounts receivable, and the management system of settlement and refinement of management mechanism by account and the payment Account approval, overdue account write-off control, evaluation and incentive mechanism for the internal control system construction program to help enterprises improve the safety of capital operation and reduce the liquidity risk of the enterprise.