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在企业中,往来账款是资产与负债要素中的关键组成部分。但往往因为企业的管理意识不足,导致制度的不完善和基础工作的缺失,从而使得企业对往来账款的管理缺乏行之有效的管理对策,这将严重制约企业的发展。本文主要分析在企业往来账款的管理中所出现的问题,探讨问题存在的主要成因,并据此找出相应的针对性处理对策,从而促进企业发展。
In business, current accounts are a key part of the asset and liability element. But often because of the lack of management awareness of the enterprise, resulting in the imperfection of the system and the lack of basic work, which makes the management of the current accounts of enterprises lack of effective management measures, which will seriously restrict the development of enterprises. This article mainly analyzes the problems that arise in the management of corporate accounts, explores the main causes of the problems, and accordingly finds the corresponding targeted solutions to promote the development of enterprises.