往来款项是指单位在业务活动中与单位或个人发生的预收、暂付、代管等待结算的款项。近年来,笔者在对基层工会财务审计中发现,一些基层工会长期不重视对往来款项的清理工作,造成问题堆积,给工会财务规范化管理造成诸多困扰。现就有关往来款项清理工作中存在的主要问题和原因进行分析,并提出解决措施,供同行参考。 Contacts with the unit refers to the unit in the business activities with the unit or individual advance, temporary, escrow waiting for settlement. In recent years, the author found in the financial audits of grassroots trade unions that some grassroots unions have long neglected to clean up their contacts and caused problems to pile up, causing many troubles to the financialized standardized management of trade unions. Now on the work of clearing up the main problems and causes of the analysis, and propose solutions to your colleagues for reference.