当前民航业外向依存度正在不断提高,借款额度也比较高,在这样的背景下,就需要合理的处理金融风险,有效地化解和降低金融风险。本文主要概述了民航企业的借款利息资本化的背景,然后从理论与案例两个方面概述了民航企业的借款利息资本化及其帐务处理。 At present, the degree of outward dependency of the civil aviation industry is constantly increasing and the loan amount is also relatively high. Under this background, it is necessary to deal with the financial risks rationally and to effectively resolve and reduce the financial risks. This paper mainly summarizes the background of capitalization of borrowing interest of civil aviation enterprises, and then summarizes the capitalization of borrowing interest and the accounting treatment of civil aviation enterprises from two aspects of theory and case.