As China's economy continues to develop at a high quality and the quality of life of its citizens continues to improve, aviation is becoming a mode of transportation for more people to travel. From the beginning of 2023, with the strong recovery of domestic mobility and consumption, China's civil aviation capacity has gradually recovered, and the airlines' financial situation has continued to improve, ushering in a rare development opportunity. In this context, this paper takes China Eastern Airlines as the research object, uses the BSC balanced scorecard to deeply analyze the financial status, internal operation, employee growth and other aspects in the past five years and conducts research, through the research and analysis, it is found that China Eastern Airlines Group currently exists in the fluctuation of oil prices and exchange rates, the shrinkage of the passenger source, the competition in the same industry and the shortage of high-end research and development talents. China Eastern Airlines Group can take measures to solve the risks and problems by diversifying and reducing the risk of liabilities, optimizing the route network, optimizing the route network and guaranteeing the price of liquid assets and the stability of the fuel supply chain through multiple channels.

Jiayang Liu, Mengmeng Chen. Research on Airline Financial Analysis Based on BSC—Taking China Eastern Airlines Group as an Example. Academic Journal of Business & Management (2025), Vol. 7, Issue 2: 208-215. https://doi.org/10.25236/AJBM.2025.070227.

[1] Yang F .ESG Management and Corporate Sustainability Based on Balanced Scorecard[J].I nternational Business & Economics Studies,2024,6(4).

[2] Edin M ,Sabina K S ,Tarik D , et al.Balanced scorecard model in the function of improving the performance of healthcare organizations[J].Rad Hrvatske akademije znanosti i umjetnosti. Medicinske znanosti,2024,563(66-67):16-24.

[3] Hristov I ,Cristofaro M ,Camilli R , et al.A system dynamics approach to the balanced scorecard: a review and dynamic strategy map for operations management[J].Journal of Manufacturing Technology Management,2024,35(4):705-743.

[4] Gyoungok G, Hyeja C ,Gil S L .Development of performance indicators by the Delphi study for foodservice operations in senior welfare centers: application of the balanced scorecard[J].Food Science and Biotechnology,2024,33(7):1727-1739.

[5] Carvalho P ,Spataru C .Co-designing a just resilience balance scorecard with experts in islands and coastal cities[J].Climate Risk Management, 2024, 43100577.

[6] Mozzarelli F ,Catinella A ,Tuccio C .Mapping ward managers' core competencies using the Balanced Scorecard model.[J].Nursing management (Harrow, London, England : 1994), 2024.