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会计轮岗制度是提高财务人员综合业务素质、加强财务监督和财务管理的切实可行的办法。新形势下反腐任务严峻,高校财务的监控力度不仅需要健全的财务制度还要加强自身队伍的建设,会计人员轮岗制作为财务管理的重要环节具有重大的现实意义,本文对高校财务人员实行定期轮岗制度的利弊进行了详细分析并对高校财务人员定期轮岗制度的实施提出了相关建议。
Accounting rotation system is to improve the overall quality of financial officers, strengthen financial supervision and financial management of practical measures. Under the new situation, the anti-corruption task is grim. The financial supervision in colleges and universities not only requires a sound financial system but also strengthens the building of its own ranks. It is of great practical significance for rotation of accountants to be an important part of financial management. In this paper, The pros and cons of the rotation system were analyzed in detail and some suggestions were put forward for the implementation of the regular rotation system of finance staff in colleges and universities.