近年来审计中发现,部分行政事业单位往来款项存在着不容忽视的问题。具体表现:一是金额大,上百万元的资产构建在往来科目核算并长期挂账。二是挂账时间长,账龄在3年以上。三是清理难,某单位“其他应收款”挂单位职工借款,审计部门连审5年并责令清理,结果涉及调出人员的借款仍旧挂账。四是存在违规核销、冲抵现象,一些职能部门主要领导的借款,几年后以旧车或其他物品冲抵核销。五是未查明资金去向、未经审批擅自核销往来账款。上述问题 In the audit in recent years, it has been found that there are problems that can not be ignored in the payments between some administrative institutions. Specific performance: First, the amount of large, millions of assets built in the accounts of subjects and long-term accounting. Second, the account for a long time, aging more than 3 years. Third, it is hard to clean up. Some units “other receivables ” borrow employees borrowing units, the auditing department tried for five years in a row and ordered to clean up. As a result, the borrowers involved in redeployment of personnel still held accounts. Fourth, there are illegal write-offs, offsetting phenomenon, some of the main leaders of the functional departments of the loan, a few years later used cars or other items offset write-off. Five is not identified the whereabouts of funds, without approval of unauthorized verification of current accounts. The above problem