往来款项是指单位与单位、或单位与个人之间由于供求关系而发生的暂时性的经济业务往来,它包括应收与应付两个方面业务。近年来,由于市场经济和军队生产经营的深入发展,基建项目的不断增加,不少单位往来款项数额越来越大,悬案、呆帐越来越多,造成资金周转困难,严重影响了部队事业任务的完成,在部队官兵中造成很坏的影响。为此,往来款项亟待加强管理。 Current accounts refers to the units and units, or units and individuals due to supply and demand arising from the temporary economic business dealings, which includes both receivables and payable business. In recent years, due to the deepening development of the market economy and the military production and management, as well as the continuous increase in capital construction projects, the amount of funds exchanged among many units has become larger and larger. There are more and more outstanding and bad debts resulting in difficulties in cash flow and a serious impact on the cause of the armed forces The completion of the mission has had a very bad influence among the officers and soldiers of the armed forces. To this end, contacts between the urgent need to strengthen management.