航空公司间互相服务业务加入统一清算体系的价值分析

Value analysis of joining the unified clearing system for mutual service business among airlines

随着我国民航事业的发展，航空公司集团化和机场集团化运作格局已见成效，政府积极引导机场由经营型向管理型转变，航空公司财务管理由成本中心提质为价值中心趋势明显。不少航空公司及其关联企业在追求已有资产价值最大化目标的驱动下，除在集团内部开展地面服务、机务等业务互相代理外，也逐步将业务拓展至集团外部航空公司，航空公司间互相服务业务持续发展。但此类业务在清算过程中存在周期长、效率低、信息化水平不高等痛点，降低了资金周转速度。为解决清算痛点，民航局清算中心开拓了航空公司间互相服务业务统一清算，助力行业高质量发展。

With the development of China's civil aviation industry, the operational pattern of airline group and airport group has been effective, and the government actively guides the transformation of airports from operational to management-oriented. The trend of financial management of airlines has shifted from being a cost center to a value center. Driven by the goal of maximizing the value of existing assets, many airlines and their affiliated enterprises have expanded their business to external airlines, and the business between airlines has continued to develop. However, such businesses have long cycles, low efficiency, and low informatization levels in the clearing process, which have reduced the speed of capital turnover. To solve the clearing pain points, the Civil Aviation Administration of China has opened up the unified clearing of mutual service business between airlines, helping the industry to develop with high quality.

航空公司间

Inter-airline

互相服务业务发展状况

Development status of mutual service business

航空公司间互相服务业务主要包括地面服务代理业务、机务代理业务和航材业务等。其中，地面服务代理业务包括一般代理服务、配载和通信、集装设备管理、旅客和行李服务、货物和邮件服务、装卸和地面运输服务等。机务代理业务主要分为机务例行业务和非例行业务两类。航材业务包括航材销售和航材租赁两大类。

The mutual service business between airlines mainly includes ground service agency business, maintenance agency business and aviation materials business. Among them, the ground service agency business includes general agency services, stowage and communication, container equipment management, passenger and baggage services, cargo and mail services, loading and unloading and ground transportation services, etc. The maintenance agency business is mainly divided into two categories: routine maintenance business and non-routine maintenance business. Aviation material business includes aviation material sales and aviation material leasing.

航空公司间开展互相服务业务的主要动力有以下三点：一是航空公司在机场的设施资源储备、维修技术人员培养等方面进行了大量投入，在不同区域、时段存在不平衡，自有保障资源或有冗余或有不足。二是航空公司财务管理机制由成本中心向价值中心转变，提供互相服务业务可以增加业务收入，实现资源有效利用，消化过剩产能，分摊和降低成本。三是由于集团战略因素，集团内航空公司为发挥品牌效应、提高服务质量、促进资源整合和全面协同，在各自基地机场互相提供服务。基于以上因素，航空公司间互相服务业务发展迅速。

The main driving forces for airlines to provide mutual services to each other are as follows:Firstly, airlines have made significant investments in airport facility resources and maintenance technician training, which may be imbalanced across different regions and time periods. There may be redundancy or inadequacy in their own support resources.Secondly, the financial management mechanism of airlines has shifted from being a cost center to a value center. Providing mutual services can increase business revenue, effectively utilize resources, absorb excess capacity, and share and reduce costs.Thirdly, due to group strategic factors, airlines within the group provide services to each other at their respective base airports to leverage brand effects, improve service quality, promote resource integration, and achieve comprehensive coordination.Based on these factors, the development of mutual services between airlines has been rapid.

不同规模的航空公司在航空公司间互相服务方面具有不同的地位或作用。大型航空公司在北上广等干线机场拥有地面服务、机务设施设备以及站坪等资源，可以为本公司以及其他航空公司提供代理服务。例如南航在广州白云机场为汕头航空、四川航空、邮政航空等10余家航空公司提供服务。中型航空公司在基地机场拥有设施设备，如旅客摆渡车、行李牵引车等，主要为本公司以及集团内航空公司服务。例如山东航空在济南、青岛、烟台等基地机场除保障本公司航班外，还主要为国航系公司提供代理服务。小型航空公司基本不拥有地面服务设施，主要使用机场或者其他航空公司提供的代理服务。

Different scale airlines have different positions or roles in providing mutual services among airlines. Large airlines have ground services, maintenance equipment, and apron resources at major airports such as Beijing, Shanghai, and Guangzhou, which can provide agency services for their own company and other airlines. For example, China Southern Airlines provides services for more than 10 airlines such as Shantou Airlines, Sichuan Airlines, and China Postal Airlines at Guangzhou Baiyun Airport. Medium-sized airlines have facilities at their base airports, such as passenger shuttle buses and baggage tractors, mainly serving their own company and airlines within the group. For example, Shandong Airlines not only supports its own flights at base airports such as Jinan, Qingdao, and Yantai but also mainly provides agency services for airlines in the Air China Group. Small airlines basically do not have ground service facilities and mainly use agency services provided by airports or other airlines.

航空公司间

between airlines

互相服务业务清算问题

Settlement of mutual service business

目前，航空公司间互相服务业务在清算方面存在以下问题。

At present, there are the following problems in the liquidation of inter-airline services.

一是清算周期较长，资金周转速度较慢。服务供给方航空公司进行保障后，需要收集原始单据和服务数据，再按月或者按季开出账单。同时，服务需求方航空公司的付款速度不可控。在对计费没有争议的情况下，此类业务的平均账期是3个月~4个月，部分航空公司可达半年以上，催款沟通成本高；如果双方对于计费有争议，往往需要耗费更长时间补充单据凭证或者协商争议，进一步加长了清算周期。

First, the settlement cycle is long, and the fund turnover speed is slow. After the service provider airline completes the service, it needs to collect original documents and service data, and then issue invoices monthly or quarterly. At the same time, the payment speed of the service demand airline is uncontrollable. In the case of no dispute over the billing, the average account period of such business is 3 to 4 months, and some airlines can be more than half a year, with high cost of collection and communication; if there is a dispute over the billing, it often takes longer time to supplement documents or negotiate disputes, further extending the settlement cycle.

二是账单格式不统一、不规范，清算效率较低。各费用项目清算缺少统一的数据格式和统一的清算渠道，清算结构分散。服务供给方航空公司要给多家需求方航空公司开账，需求方航空公司则要对多家供给方航空公司的数据进行审核付款，重复环节较多，清算效率较低。

Second, the billing format is not uniform and standardized, and the settlement efficiency is low. There is no unified data format and unified settlement channel for each cost item settlement, and the settlement structure is scattered. The service provider airline needs to issue invoices to multiple demand airlines, and the demand airline needs to audit and pay the data of multiple service provider airlines. There are many repetitive links, and the settlement efficiency is low.

三是信息化水平不高，人工处理量大。对服务供给方航空公司而言，由于目前地服和机务代理业务在航空公司收入中的占比较低，业务处理的信息化水平也普遍不高，账单往往采用人工制作生成，单据通过传统的手工填报、邮寄传递。对服务需求方航空公司而言，业务人员需要对多家供给方提供的不同格式的账单和数据进行审核，且无法通过系统批量完成，审核过程中需要双方内部多重确认，整个业务流程人工处理量大。

Second, the billing format is not uniform and standardized, and the settlement efficiency is low. There is no unified data format and unified settlement channel for each cost item settlement, and the settlement structure is scattered. The service provider airline needs to issue invoices to multiple demand airlines, and the demand airline needs to audit and pay the data of multiple service provider airlines. There are many repetitive links, and the settlement efficiency is low.

四是财务审核集约度较低，增加了清算成本。以南航为例，目前，其财务共享中心结算广州地区的地服代理业务和航材业务，各分公司结算所在机场的地服和机务代理业务，财务集约度较低。

Fourth, the low degree of financial audit intensification increases the cost of settlement. Taking China Southern Airlines as an example, its financial shared service center settles ground service agency business and aviation material business in the Guangzhou area, and each branch company settles ground service and aviation agency business at the respective airport, with low financial intensification. The above problems have led to high costs and low efficiency in the settlement of inter-airline service business.

航空公司间互相服务业务宜纳入统一清算体系

Inter-airline mutual service business should be included in the unified clearing system

上述问题导致航空公司间互相服务业务清算成本高、效率低。为解决这些问题，笔者建议充分利用民航局清算中心统一清算体系的平台优势，将此类业务清算纳入统一清算体系，这样既可以满足清算需求，又能极大地降低航空公司间的清算成本，提升清算效率。

To address these issues, the author suggests fully utilizing the platform advantages of the Civil Aviation Administration of China (CAAC) Settlement Center's unified settlement system, incorporating such business settlements into the unified settlement system. This not only meets the settlement needs but also greatly reduces the settlement costs between airlines and improves settlement efficiency.

为理顺行业清算关系，提高资金周转效率，推动民航诚信体系建设，2011年，民航局发布《民航局关于建设民航统一清算体系的指导意见》（民航发〔2011〕25号）。民航局清算中心负责建设统一清算体系的具体实施，以及为统一清算搭建管理平台。

In order to straighten out the industry liquidation relationship, improve the efficiency of capital turnover and promote the construction of civil aviation integrity system, in 2011, CAAC issued the Guiding Opinions of CAAC on the Construction of Civil Aviation Unified Liquidation System (CAAC [2011] No.25). The Clearing Center of CAAC is responsible for the specific implementation of the unified clearing system and the establishment of a management platform for unified clearing.

统一清算体系涵盖广泛，从主体来看包括航空公司、机场、空管、清算机构、国际航协及金融机构，从费用项目来看包括民航发展基金、空管服务费、机场服务费等。2019年，民航统一清算体系的清算规模达到1015.23亿元。

The unified clearing system covers a wide range, including airlines, airports, air traffic control, clearing institutions, international aviation associations and financial institutions from the main body, and civil aviation development funds, air traffic control service fees, airport service fees, etc. from the perspective of cost items. In 2019, the liquidation scale of the unified civil aviation liquidation system reached CNY 101.523 billion.

在统一清算体系的建设过程中，民航局清算中心制定统一的数据格式，机场、空管等保障单位按格式要求报送开账数据。清算中心汇总整理后向航空公司开账。航空公司收到账单后，按账单进行付款。如果航空公司对账单有异议，可在后期进行拒付或调整。清算中心在汇总资金后，向保障单位支付。在航空公司未按期付款时，清算中心将启动融资程序或直接划扣航空公司票款。

In the process of building the unified settlement system, the Civil Aviation Administration of China (CAAC) Settlement Center has formulated unified data formats, and airports, air traffic control, and other support units are required to submit billing data according to the format requirements. After the Settlement Center has compiled and organized the data, it will bill the airlines. After receiving the bill, the airlines will make payments according to the bill. If the airlines have any objections to the bill, they can refuse payment or make adjustments later. After consolidating the funds, the Settlement Center will pay the support units. If the airlines do not make payments on time, the Settlement Center will initiate financing procedures or directly deduct the airline's ticket funds.

加入民航统一清算体系对于服务供需双方的航空公司都有很大价值。对于服务供给方航空公司而言，加入统一清算体系的价值体现在多方面：一是加快资金周转，提高清算效率。统一清算体系通过统一清算标准、统一清算规则、统一清算手段，规范资金收付、提高清算效率。统一清算体系具有明确的时间节点。目前，在机场服务费业务中，生产保障单位将数据报送清算中心后，按约定时间可以收到款项。航空公司间互相服务业务的清算周期与服务费业务一致，可以大大缩短当前的清算周期。二是发挥集约优势，降低清算成本。供给方航空公司将数据报送清算中心，不必分别向每个需求方航空公司开账。每月特定日期收到清算中心拨付的款项，不需要频繁催款。统一清算体系降低了人力物力耗费，可以实现收入清算的集约化处理，简化资金清算流程。三是提升互相服务业务的信息化水平。清算中心开发了民航资金清算管理系统，能够实现各相关方在同一个平台处理业务，促进数据和信息高效流转，促进业务全面协同，并且利用数据融合和规则引擎等技术提升数据质量。服务供给方航空公司可以利用此系统维护协议、计算费用、传输数据，提升业务的信息化水平。

Joining the unified clearing system has significant value for both the supply-side and demand-side airlines. For the supply-side airlines, the value of joining the unified clearing system is reflected in several aspects:First, it speeds up capital turnover and improves clearing efficiency. The unified clearing system standardizes fund collection and payment, and improves clearing efficiency through unified clearing standards, rules, and methods. The unified clearing system has clear time nodes. Currently, in the airport service fee business, the production support unit can receive funds according to the agreed time after submitting data to the clearing center. The clearing cycle of the airline-to-airline service business is consistent with the service fee business, which can greatly shorten the current clearing cycle.Second, it leverages intensive advantages and reduces clearing costs. The supply-side airlines submit data to the clearing center, eliminating the need to open accounts separately for each demand-side airline. Receiving funds disbursed by the clearing center on a specific date each month eliminates the need for frequent reminders. The unified clearing system reduces the consumption of human and material resources and can achieve intensive processing of income clearing, simplifying the fund clearing process.Third, it enhances the informationization level of mutual service business. The clearing center has developed a civil aviation fund clearing management system, which can enable all relevant parties to handle business on the same platform, promote efficient circulation of data and information, promote comprehensive business coordination, and use technologies such as data integration and rule engines to improve data quality. Supply-side airlines can use this system to maintain agreements, calculate fees, and transmit data, enhancing the informationization level of their business.

对于服务需求方航空公司而言，加入统一清算体系的价值体现在：一是简化清算流程。账单格式和数据格式标准化后，需求方航空公司可以进行批量审核。对于有争议的费用，按照确定的格式和流程提出拒付申请，不需要多次进行拒付沟通。每月统一向清算中心支付费用，简化付款审批频次。二是改善支付状况。统一清算体系采用银行部门作为资金清算服务的供应商，可以争取优惠利率，降低服务需求方航空公司的融资成本，减轻支付压力。

For the airlines that are demand-side participants, the value of joining the unified clearing system lies in two aspects:First, it simplifies the clearing process. After the standardization of billing and data formats, demand-side airlines can conduct batch audits. For disputed expenses, refusal applications can be submitted according to the determined format and process, eliminating the need for multiple refusal communications. Monthly payments to the clearing center are unified, simplifying payment approval frequency.Second, it improves payment conditions. The unified clearing system uses banking departments as suppliers of fund clearing services, which can negotiate preferential interest rates, reduce the financing costs of demand-side airlines, and alleviate payment pressure.

目前，民航局清算中心已经开展了部分航空公司间互相服务业务的需求调研，初步拟定了清算规则，研究了清算流程、清算周期、数据接口、账单格式、融资程序等，拟定了清算协议参考范本，升级了信息化平台，已经能够实现航空公司间互相服务业务清算数据、清算资金的系统化管理。计划在个别航空公司集团内进行试运行，后续将根据航空公司的需求进行服务推广。（作者：王琳琳 单位：中国民用航空局清算中心）

At present, the Civil Aviation Administration of China (CAAC) Clearing Center has conducted a preliminary demand survey for inter-airline mutual service business, initially formulated clearing rules, studied clearing processes, clearing cycles, data interfaces, billing formats, financing procedures, etc., drafted a reference template for clearing agreements, upgraded the information platform, and has been able to realize the systematic management of clearing data and clearing funds for inter-airline mutual service business. It plans to conduct trial operations within individual airline groups and will promote services based on the needs of airlines. (Author: Wang Linlin, Unit: CAAC Clearing Center).

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