往来款项作为单位总资产的重要部分 ,直接影响到单位资金的有效使用、财务结构状况是否合理及财务指标反映是否准确等诸多方面 ,所以 ,往来款项的管理显得越来越重要。一、往来款项存在的主要问题１．处理不及时 ,金额大 ,账龄长一些单位对往来账务处理不够重视 ,许多款项不及? The current amount of money as an important part of the total assets of the unit directly affects the effective use of the unit funds, the reasonableness of the financial structure, and the accuracy of the financial indicators. Therefore, the management of current accounts becomes more and more important. First, the main problems existing in the current payment 1. Not deal with in time, the amount is large, the aging of some units do not pay attention to dealings with the current account, many funds are not enough?