往来款项的管理不仅关系到高校资金的周转和使用效果,而且关系到高校会计信息的真实性与准确性,往来款管理的好坏还直接关系到国有资产能否保值增值。本文对高校往来款管理现状进行了阐述,并从加强资金流动性视角,对高校往来款的清理工作进行了探究。 The management of the sum of money is not only related to the turnover and use effect of college funds, but also the authenticity and accuracy of accounting information in colleges and universities. The quality of current and past management also has a direct bearing on whether the state-owned assets can preserve and increase their value. This article elaborates the status quo of the current and past financial management in colleges and universities and explores the cleanup of current and future financial transactions in universities from the perspective of strengthening the liquidity.