往来账款是在生产经营中发生的应收应付款项包括应收账款、应付账款、其他应收款和其他应付款等。是资产负债的组成部分。近年来许多单位的往来账款居高不下,影响资金周转,直接或间接地虚增了资产、负债规模。往来账款管理混乱,理应引起有关部门的足够重视。作为的一名财务人员在几年的的会计工作中发现多数的存在着账款混乱的现象,对账簿做小动作甚至故意篡改的现象不在少数。 Current accounts are accounts receivable and payable in production and operation which include accounts receivable, accounts payable, other receivables and other payables. It is an integral part of assets and liabilities. In recent years, many units of high current accounts, affecting the cash flow, directly or indirectly inflated the scale of assets and liabilities. Confusion between the current accounts management, should cause the relevant departments to pay enough attention. As a financial officer in the accounting work for several years found that the majority of the existence of the chaotic accounts of the phenomenon, the account books do little tricks or even deliberately tampered with the phenomenon of a small number.