对旅行社往来款项管理的问题及对策的探讨

往来款项是公司与客户之间的业务往来所形成的款项。在市场信用危机存在的情况下这种方式却导致企业相互间账款的拖欠现象越来越严重，造成企业往来款项负担增加，资金周转困难，影响到公司的正常经营。为此我们应积极寻求新的理念，及时解决往来款项中存在的问题，促进企业积极正常发展。所以，本文分析了中小型旅行社往来款项的问题，针对存在的问题提出相应的改进对策。

Discussion on the Management and the Countermeasures of the Open Credit of Tourist Agencies

Open credit is one that is accompanied with business between enterprises and clients. In a crisis of credit market, arrears of open credit between medium-and-small sized tourist agencies get worse, which results in difficulties of the capital turnover and influences the normal operations. Therefore, based on the analysis of the issues regarding to the open credit in the medium-and-small sized tourist agencies, new solutions to such problems should be detected to promote the development of enterprises.