往来款是一个企业资产和负债的重要组成部分。往来款发生在大多数企业和单位中,随着社会经济的不断发展,各个企业之间直接的经济往来会越来越多并且更加密切,这样使得直接业务往来过程中债务纠纷的发生概率增加。因此,关于往来款财务管理相关工作变得至关重要。本文分析了赊销、信用以及预付款管理相关内容,并且分别提出了有利于发展的相关政策建议,有一定的现实意义。 Contacts are an important part of an enterprise’s assets and liabilities. Contacts and payments occur in most enterprises and units. With the continuous development of social economy, the direct economic contacts among various enterprises will be more and more frequent and closer, which will increase the probability of occurrence of debt disputes in the direct business transactions. Therefore, work on the financial management of contacts has become crucial. This article analyzes the content of credit, credit and prepayment management, and put forward relevant policy recommendations in favor of development, respectively, with some practical significance.