往来账管理是行政事业单位财务管理的重要组成部分,也是确保资金安全运行,规范运作,提高资金使用效益的必要条件。文章从行政事业单位往来账的内容、存在的问题、意义、核算、对策等五个方面进行了探讨。 Current account management is an important part of the financial management of public institutions, but also to ensure the safe operation of funds, standardize the operation and improve the efficiency of the use of capital necessary conditions. The article discusses the contents, the existing problems, the significance, the accounting and the countermeasures from the accounts of administrative institutions.