高校往来账管理的问题与对策

高校现阶段存在着往来账居高不下，账龄越来越长，呆账坏账长期滞留的问题。为此应加强制度建设、规范会计核算、参照企业编制应收账款账龄分析表管理高校应收款项、加强职业道德教育，从各个方面完善内部控制制度等措施，以提高资金的使用效率和保证资金的安全。

Questions and Countermeasures on Intercourse Bookkeeping Management of Colleges and Universities

At present the intercourse bookkeeping of colleges and universities stays at a high level, the account age is more and more long and the bad debt and account is detained for a long time. Internal control system must be improved by strengthening the system construction, the standard accounting, establishing the account age analytical table managing universities receivable account referencing enterprise, strengthening the occupational ethics education and so on, so as to enhance use efficiency of the fund and guarantee fund security, which is the key to solve existing questions of the intercourse bookkeeping in colleges and universities.