阐述了航空公司常旅客计划所带来的会计问题以及中国航空公司建立常旅客计划会计的紧迫性与可行性;研究与分析了美国、国际航空运输协会以及国际上主要航空公司常旅客计划会计实务;最后着重研究了中国航空公司常旅客计划会计的内容、会计政策的选择,同时提出了适合中国航空公司常旅客计划的会计实务。 Expounds the accounting problems caused by airline frequent flyer program and the urgency and feasibility of establishing frequent flyer program accounting by Chinese airlines; studies and analyzes the accounting practices of the United States, the International Air Transport Association and the frequent flyer programs of major airlines in the world At last, it focuses on the content of China’s frequent flyer program accounting and the choice of accounting policy, and at the same time puts forward the accounting practices suitable for the frequent flyer program of Chinese airline companies.