I中小企业往来账款的优化管理——以 A 电商股份有限公司为例摘 要关于往来账款管理的研究，一直以来，不论是专业学者还是在职财会人员都孜孜不倦地探索着。究其原因，主要是因为往来账款在一个企业中占有重要位置，且其所处的经济社会瞬息万变，每天都有可能出现新的问题，然后需要有新的方法去解决。因此，企业如果重视自身往来账款的优化管理，不仅可以降低经营风险，而且有助于企业稳定发展，提升自身竞争力。本文以 A 电商股份有限公司往来账款存在的问题为研究对象，首先通过研究国内外相关文献，总结了几个较有代表性的观点，在此基础上简单概括了往来账款的含义和重要性，即往来账款是企业资产负债表的重要组成部分，能反映企业大部分资金的分布状况。然后以列表的方式分析发现 A 电商股份有限公司往来账款存在的问题并进行原因分析，最后结合 A 公司实际情况，对其往来账款优化管理提出了三点可行性建议，即建立健全公司的各项管理制度，特别是往来账款管理制度；提升对往来账款管理的关注度；加强财会人员管理往来账款的专业能力和职业素质。关键词：往来账款；优化管理；中小企业IIOptimal Management of Current Accounts in Small and Medium-Sized Enterprises——Take a E-Commerce Co., Ltd. as an ExampleAbstractWith regard to the research on current account management, both professional scholars and on-the-job financial and accounting personnel have been exploring tirelessly.The main reason is that the current account occupies an important position in an enterprise, and its economy and society are changing rapidly. New problems may appear every day, and then new methods are needed to solve them.Therefore, if an enterprise pays attention to the optimal management of its current accounts, it can not only reduce the operational risk, but also help the enterprise to develop stably and improve its competitiveness.This paper takes the problems existing in the current account of a e-commerce Co., Ltd. as the research object. Firstly, through studying the relevant literature at home and abroad, it summar...
