“回避”是指有关人员在执行公务或其他业务时,遇到涉及本人亲属关系等情形时,为避免影响正当履行公务或其他业务而进行的回避。“回避制度”的正确运用,将对有关人员依法履行职务,预防腐败,防止国有资产流失,加强廉政建设,起到积极的作用。而《会计 “Avoidance ” refers to avoidance of any influence on the proper performance of official duties or other business in the event of any involvement by a person involved in official duties or other business involving my own kinship. The correct application of the “avoidance system” will play a positive role in fulfilling the duties of officials in accordance with the law, preventing corruption, preventing the loss of state assets and strengthening the building of a clean and honest government. And "accounting