往来帐是现代企业与企业之间进行会计往来的资金账目,而加强企业会计往来账目的细化管理,对提升企业的财务管理水平有着极为重要的意义。基于上述背景,本文采用文献查阅、归纳总结的方法,对国内外学者关于会计往来账目管理概念、问题和对策的研究文献进行了梳理,并总结了其中的精华论点,希望能够为现代企业往来账目的细化管理提供一些理论借鉴。 Current account is the capital account between modern enterprises and enterprises, and strengthening the detailed management of accounting accounts between enterprises is of great significance to enhancing the financial management of enterprises. Based on the above background, this paper reviews and summarizes the literature of domestic and foreign scholars on the concept, problems and countermeasures of accounting current account management, and summarizes the essence of the thesis, hoping to present the current business accounts The refinement of management to provide some theory for reference.