行政事业单位往来款是行政事业单位在经济业务活动过程中与其他单位或本单位个人发生的临时性待结算的款项。行政事业单位往来款核算的内容主要包括暂存款、暂付款、应收账款、其他应收款、预付账款、应付账款以及其他应付账款等。笔者结合在行政事业单位所从事的会计工作经历,就行政事业单位往来款管理中存在的问题,产生问题的原因以及相关的措施和建议进行以下探讨。 Intercourse between administrative institutions and administrative units in the process of economic activities in the business unit with other units or individuals to be temporary due to settle the money. The accounts payable between administrative institutions mainly include temporary deposits, temporary payments, accounts receivable, other receivables, prepayments, accounts payable and other payables. The author combines the experience of accounting work in the administrative institutions to discuss the problems existing in the administration of funds between administrative institutions and the causes of the problems and the related measures and suggestions.