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随着经济的快速发展,财务工作在发展建设中的重要性逐渐凸显出来,在内部实施财务人员定期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。会计岗位轮岗是实施会计内部控制的一种手段,文章从会计岗位轮岗的作用、方式和实施等方面作了较为切合实际的阐述。
With the rapid economic development, the importance of financial work in the development and construction gradually becomes evident. The implementation of the regular rotation of financial officers within the system is a practical way to improve the overall quality of financial personnel and strengthen financial supervision and financial management. Rotation of accounting positions is a means of implementing internal control of accounting. The article makes a more realistic exposition on the role, method and implementation of accounting positions and rotation.