往来账款来源于企业日常经营活动,是企业资产负债的重要构成项目之一。随着社会经济快速的发展,市场竞争日益激烈,产品同质化严重,企业为了进一步扩大市场占有率,难免会利用商业信用来扩大销售,这就使得往来账款不断的增加。企业往来账款越多就越容易影响自身的资金周转,如果管理不当就会使企业经营出现困难,还可能会使会计信息失真。因此,如何通过完善内控制度来加强往来款的管理,已经成为企业管理者必须思考的问题。 Current accounts from the daily business activities, corporate assets and liabilities one of the important components. With the rapid social and economic development, the market is becoming increasingly competitive and the products are homogenized severely. In order to further expand the market share, enterprises will inevitably use commercial credit to expand their sales, thus increasing the current accounts. The more business accounts, the more likely it will affect their own cash flow. If they are not properly managed, they will make their business difficult and may distort their accounting information. Therefore, how to strengthen the management of contacts and exchanging funds by improving the internal control system has become a problem that business managers must think.