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往来账项是企业资产和负债的重要组成部分,在财务管理中不可忽视的作用。随着市场竞争的加剧,建立在信用基础上的往来更加频繁,加大了企业的资金风险,加强往来管理具有十分重要的意义,主要表现在以下几个方面:一、加强往来管理的意义1.降低资金风险,提高信息批露的准确性通过加强往来管理,可以减少往来错挂、结算时没有及时冲减等现象,及时催收应收账款,有效降低坏账风险。加强往来管理,可以有效地防止一方面
Current account is an important part of the assets and liabilities of the enterprise, and can not be ignored in the financial management. With the intensified market competition, the establishment of contacts based on credit is more frequent, which increases the capital risk of enterprises and strengthens the management of exchanges. It is of great significance in the following aspects: First, to strengthen the meaning of current management 1 Reduce the risk of funds and improve the accuracy of information disclosure By strengthening the management of past transactions, it is possible to reduce the number of miscarriage of accounts, prompt settlement of accounts without settlement, promptly collect receivables and effectively reduce the risk of bad debts. Strengthening contacts management can effectively prevent one hand