企业往来账管理中的风险因素及应对策略探讨  

Research on the risk factors and countermeasures in enterprise current account management

作　　者：宋宇 Song Yu(State Grid Shandong Electric Power Company Anqiu Power Supply Company,Weifang,Shandong,262100)

机构地区：[1]国网山东省电力公司安丘市供电公司,山东潍坊262100

出　　处：《市场周刊》2025年第10期112-115,共4页Market Weekly

摘　　要：目前,企业间往来款项长期挂账现象屡见不鲜,这一问题涉及范围广、资金额度大、持续时间长,在后续的整改措施执行中,实操的效果也不尽如人意。部分企业以往来科目为掩护,出现挪用公款、违规出借资金、拖欠民营企业账款、专项资金监管缺失、会计报表失真的情况,针对问题的多样性,企业从内外部控制出发,设计详细的管理系统,并且结合动态台账建设和人员培训,应对上述问题,可以持续保证企业资金流畅、优化资源、降低风险。At present,the phenomenon of long-term hanging of inter-enterprise transactions is often seen,this problem is characterized by a wide of involvement,large amount of funds,and long duration.Moreover,the results of corrective measures are not satisfactory.Some enterprises use the transaction subjects as cover to misappropriate public funds,lend funds in violation of regulations,delay payments to private enterprises,lack supervision of special funds,and falsify accounting statements.Response to the diversity of problems,enterprises design a detailed management system from the perspective of internal and external control,and combine dynamic ledger construction and personnel training to deal the above problems,which can continuously ensure the smooth flow of enterprise funds,optimize resources,and reduce risks.

关 键 词：企业往来账 风险 策略 

分 类 号：F275[经济管理—企业管理]