往来款项指企业经济活动过程中发生的应收、应付款项,随着企业规模的逐步扩大,往来款项趋于复杂化、多样化,往来欠账、挂账不规范及呆账死账等问题已影响到了企业的经营发展,本文就如何加强企业往来款项的管理做一初探。 Current accounts refer to the receivables and payables that occur in the course of economic activities of an enterprise. As the scale of an enterprise gradually expands, the current payments tend to be complicated, diversified, current and debts, non-standard accounts and bad debts and debts have been affected Business development, this article on how to strengthen the management of business contacts to do a preliminary exploration.