在新形势的情况之下,事业单位实施的会计岗位的轮换制度不仅可以提高事业单位中会计人员综合素质的培养,还可以进一步的强化会计监督管理制度的提高。本篇文章从事业单位中实行会计岗位轮换制度中存在的问题为根本出发点进行分析,并且为事业单位实行会计岗位轮换制度提出了相关的提议。 Under the circumstances of the new situation, the rotation of accounting positions by public institutions can not only raise the overall quality of accountants in public institutions, but also further enhance the improvement of the accounting supervision and management system. This article analyzes the problems that exist in the system of accounting post rotation in the institutions, and puts forward relevant proposals for the implementation of the accounting post rotation system in the institutions.