本研究主要探討航空業的非財務資訊與其獲利指標的關聯性，說明非財務資訊可以在做決策時的重要考量之一，提供管理階層、投資人及其他使用者除了財務資訊之外，也應該重視非財務資訊，以利於做出更正確的決策。
研究期間自民國九十年至民國九十四年，三家國內航空的季資料為研究樣本，主要結論如下：
1.載客率是提高航空業獲利的重要因素之一。
2.準點率並沒有與獲利指標有明顯的關係存在。
3.當可售座位公里數越多，公司的獲利能力越佳。
4.飛機平均機齡越低，造成航班失事機率越低，建立優良品牌形象，獲利因而提升。
5.飛機組員人數越多，代表公司開闢更多的航線，獲利能力亦提升。

This study is examined the relationship between non-financial performance and accounting information in the airline industry. Non-financial information is also an important factor when making decision. Besides financial information, it reminds executives、investors and other users to notice non-financial information and then make better decisions.
Samples of this study include 3 airline companies in Taiwan, from 2001 to 2005. The main results as follow：
1.Load factor is an important factor to improve profitability.
2.There is no significant relationship between on-time rate and profitability.
3.The more available ton miles, the better profitability.
4.It can take root an excellent trademark and raise profit, as the average year of airplanes decrease.
5.The more flight crews, as the company establishes a new air route, the better profitability.

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【中文部分】
1. 林長樞 (2000), 非財資訊對無線通訊產業股票價值意涵之研究 , 國立中正大學企業管理研究所碩士學位論文。
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