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随着市场经济商业信用的不断发展,企业间以债权、债务形式出现的经济联系日益增多,往来账款即与经营成果、成本费用有关,又与虚盈、潜亏相连,同时也隐藏有各类管理问题,成为内外审计和相关部门检查的重点,因此加强往来账款的管理也就变得越加重要。本文针对企业往来账款管理中存在的问题进行分析,并提出了加强企业往来账款管理的措施。
With the continuous development of commercial credit in the market economy, economic ties between enterprises in the form of claims and debts are increasing. Current accounts are related to operating results and costs, and are also linked to virtual profits and latent losses. Various types of hides are also hidden Management issues, internal and external audits and related departments to become the focus of inspection, so to strengthen the management of current accounts has become increasingly important. This article analyzes the existing problems in the current account management and puts forward the measures to strengthen the management of the current account.