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岗位轮换(Job Rotation)是企业根据自身发展情况,让职工(干部)从事多种不同工作或担任不同职务的做法,从而开发职工的多种工作能力,考察职工的适应性。当今成熟的大型跨国和本土企业已将财务岗位轮换视为人才培养、财务运营的重要一环,本文从企业发展和内部控制两个维度阐述财务岗位轮换的必要性。
Job rotation (Job Rotation) is the enterprise according to their own development, so that employees (cadres) to engage in a variety of different jobs or in different positions in order to develop a variety of work ability of workers to examine the adaptability of workers. Today’s mature large multinational and local enterprises have regarded the rotation of financial positions as an important part of personnel training and financial operations. This paper elaborates the necessity of the rotation of financial positions from the two dimensions of enterprise development and internal control.