往来款项是公路工程施工企业非常重要的单位总资产之一,其不仅能够对企业的资金正常流动、财务结构状况等造成影响,还能直接影响到企业的市场竞争力,特别是在当前施工建筑行业日益激烈的生存条件下,如果不能及时收回工程款和各种保证金等往来款项,企业的进一步发展也将面临困境。因此,本文对公路工程施工企业往来款项中所存在的几个显著问题进行分析,并对加强往来款项管理的应对策略加以探讨。 Contacts and payments are one of the total assets of a very important unit of a highway construction company. It can not only affect the normal flow of funds and the financial structure of the enterprise, but also directly affect the market competitiveness of enterprises, especially in the current construction of buildings Under the increasingly fierce living conditions in the industry, the further development of the enterprises will also face difficulties if they fail to recover the payment of construction funds and other kinds of bonds in a timely manner. Therefore, this article analyzes the several significant problems existing in the payments between highway construction enterprises and discusses the countermeasures to strengthen the management of current payments.