現今許多企業皆有實施工作輪調機制，並將此一機制納入人才培育範疇內，以提升人力運用的靈活度及加速人才之成熟。
傳統的會計主管職能為負責資金籌集與營運、編製財務報表及內部控制等，然企業在國際化發展下，會計主管的新工作職能已不侷限上述的工作內容，其職責已逐漸轉換為營運策略的提供者，並以作為公司經營者的重要夥伴為目標。
本研究主要探討會計主管的輪調機制，透過研究結果提供給組織上位管理者優化該機制以提高會計主管職務之效能，同步提升母、子公司雙邊共同培育人才的效能、落實公司治理及建立客觀、獨立的經營績效為最終目的。本研究採用質性研究方法，本次訪談對象為有參與輪調經歷之會計主管六人及人資主管三人，紀錄並彙整訪談內容，再進行歸納分析，進而了解會計主管在輪調前、後過程中所面臨的各項改變，以及提高輪調績效的建議做法，最後就輪調過程遇到的問題及因應說明，透過整個程序，建立更具完整性及高效能的輪調機制。

Many companies today have implemented a work rotation mechanism and incorporated this mechanism into the scope of talent cultivation to enhance the flexibility of manpower application.
The traditional accounting supervisor function is responsible for fund raising and operation, preparation of financial statements and internal control, etc. However, under the international development of enterprises, the new job function of the accounting supervisor is not limited to the above-mentioned preliminary content, and its duties have been converted into The provider of the business strategy and the goal of being an important partner of the company's operators.
This study mainly discusses the rotation mechanism of accounting supervisors, and provides the results of the research to optimize the mechanism to improve the effectiveness of accounting supervisors, and simultaneously improve the effectiveness of parent and subsidiary companies in cultivating talents, implement corporate governance and establish objectiveness. Independent business performance is the ultimate goal. This study adopts qualitative research methods. The interviewees are three accounting supervisors and three human resources supervisors who have participated in the rotation experience. They record and summarize the interview content, and then conduct inductive analysis to understand the accounting supervisor before the rotation. The changes in the post-process and the recommended practices to improve the performance of the rotation, and finally the problems encountered in the rotation process and the corresponding explanations, through the entire process, to establish a more complete and efficient rotation mechanism.

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