中文摘要：

自2008年以来，我国航空业一直处于发展低谷，评价航空公司的盈利能力及分析提高盈利能力的对策是一关键问题。许多学者习惯于应用单一的评价方法对航空上市企业进行评价，然而在对同一批航空上市企业进行评价时，不同的方法得出了不同的评价结果。基于此状况，提出一种系统的综合评价方法，并对全国12家典型航空上市企业进行综合评价，克服了以往应用单一方法在评价中的片面性，使评价结果更加全面客观。

英文摘要：

The airline company, due to the unexcellent performance and achievement and growing steady character, it was fecused by the eapital market in long term. Many experts in the past were accustomed to apply lots different single method to evaluate airline company who was on the stock market. However, different method obtained different evaluating conclusions when evaluated same set of them. Based on this status, this essay introduced a systemic and integrative evaluating method, and collected 12 representative airline companies who registered on steck exchange market to evaluate synthetically,it overeomed the unilateralism character of being used to apply single method when we were evaluating,so as to let the evaluating outcomes more comprehensive and objective.