高校会计岗位轮换制度利弊分析及建议

Analysis of the Advantages and Disadvantages the Post Rotation of Accountants in Colleges and Universities

高校会计工作实行岗位轮换是新形势下提高会计人员综合业务素质、加强会计监督和财务管理的切实可行的办法。文章对高校会计人员实行岗位轮换制的利弊进行了分析,并对事业单位实行会计岗位轮换制的实施提出了建议。

The implementation of the post rotation for the accounting department in colleges and universities is a practicable way for the promotion of the accountants＇ comprehensive professional competence,the strengthening of the accounting supervisation and financial management.This paper aims to analyze the advantages and disadvantages of the implementation of the post rotation of the accountants in colleges and universities and,finally,some suggestions are made.