摘  要：往来账项是指企业在生产经营活动中因发生购销产品、提供或接受劳务等业务而同经济往来对象之间形成的应收、应付账项。往来账项是有资金往来关系的两个企业之间的会计账目，它能将两个企业之间的债权债务关系反映出来。往来账项既与收入成本有关，又与潜盈潜亏相连，同时往来账中也隐藏有各类管理问题。所以，往来账项的管理在整个账目工作上发挥着十分关键的作用。

　　　在会计信息系统下来对往来账项进行管理又不同于在手工方式下的管理方法。在会计信息系统对往来账项进行管理可以方便数据繁多的会计信息可以有效并且有序的进行管理。同时，在会计信息系统下对往来账项的管理也存在一些弊端。但相信企业制定一个合理的管理制度，会计信息系统下企业的往来账项是可以高效管理的。

　　　本文通过对会计信息系统下的企业往来账项现状分析,主要分析会计信息系统对往来账项的影响,并在此基础上探讨信息系统环境下的企业往来账项管理问题,从而找到更加有效的往来账项管理措施。

关键词：往来账项  问题 管理 对策

ABSTRACT： Current-account items are formed of the accounts receivable, accounts payable Which refers to enterprises in production and business operation activities for buying and selling products, providing or accepting labor services, and other business and with the object of economic exchanges .Current-account items are capital relationship between the two companies accounts,Which can reflect of creditor's rights debt relations between the two companies.Companies use accounting subjects including accounts receivable,advance payments, accounts payable, prepaid account receivable, other receivables and payables, etc.Current-account items of management plays a very key role in the whole of accounting work.

　　　  In the accounting information system to manage down to the current account in the manual mode is different from the methods of management. In the accounting information system to manage current accounts data range of the data can be easily and effectively managed and orderly. Meanwhile, in the accounting information system under the management of current accounts, there are some drawbacks. It is believed that companies develop a rational management system, accounting information systems business current accounts can be efficiently managed.

　　　  This article analysesthe enterprise current account items of accounting information systems, it Mainly analyzes the accounting information system influence on current accounts and discuss the problem of managing current-account items to find more effective measures.in current account management

Keywords：open credit   problem  management  measures