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随着社会和经济的发展,会计岗位越来越显示出其重要性。随之也带来了一个如何强化单位内部控制制度的问题。 单位的内部控制制度,是利用单位内部因分工而产生的相互制约、相互联系关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化、系统化,使之形成一个严密的控制机制,目的是为了保护本单位财产的安全、完整。但是,如果有两个以上不忠实的工作人员相互勾结、共同舞弊,就可能使内部控制机制失效,发生本单位的资财被贪污、盗窃等问题。在反腐败斗争中揭露的一些贪污、挥霍案件,令人触目惊心！实行会计轮岗制度,将有助于强化控制机制,提高资财管理水平。
With the social and economic development, accounting posts have increasingly shown their importance. This has led to an issue of how to strengthen the internal control system of the unit. The internal control system of a unit uses a series of methods, measures and procedures with control functions formed by the internal constraints and interconnections created by the division of labor within the unit and is standardized and systematized to form a tight control mechanism The purpose is to protect the safety and integrity of our property. However, if two or more unfaithful staff collude with each other and work together to cheat, the internal control mechanism may be invalidated, and the assets of the unit may be embezzled or stolen. Some of the corruption and squandering cases uncovered in the fight against corruption are shocking! The implementation of accounting rotation system will help to strengthen the control mechanism and improve the level of asset management.