往来款是指企业在生产经营过程中,因发生供销产品、提供或接受劳务而形成的债权、债务关系的资金数额。随着我国社会经济发展,往来款项作为单位总资产的一个重要部分,直接影响到企业资金使用、财务状况结构、财务指标反映等诸多方面,特别是建筑施工行业由于市场的激烈竞争,加上工程款和投标保证金不及时收回,导致建筑企业之间往来款方面出现了诸多问题。本文主要从在施工企业的往来款问题出发,给出一些对于解决施工企业之间往来款管理的方法。 Contacts and payments refer to the amount of funds in relation to the claims and debts formed by the enterprises in the process of production and operation as a result of supply and marketing of products, provision or acceptance of labor services. With China’s socio-economic development, current funds as an important part of the total assets of a unit, a direct impact on the use of corporate funds, financial structure, financial indicators and many other aspects, especially in the construction industry due to fierce market competition, coupled with engineering Payment and bid bond is not recovered in time, leading to a large number of problems between the construction business transactions. In this paper, mainly from the current construction enterprises in the issue of the issue, given some of the construction companies to deal with the current management methods.