What is the meaning of accountant avoidance system?

Legal analysis: The system of accountant's avoidance refers to the implementation of post avoidance or business avoidance for those who may affect their fair law enforcement or practice for some reason in order to ensure the fairness of law enforcement or practice. The immediate family members of the leaders of the unit shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. The person in charge of an accounting institution or the immediate family members of the accounting supervisor shall not work as a cashier in the accounting institution of the unit.

Legal basis: Article 16 of "Basic Accounting Work Standard" State organs, state-owned enterprises and institutions shall adopt the avoidance system when hiring accountants. The immediate family members of the leaders of the unit shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. The person in charge of an accounting institution or the immediate family members of the accounting supervisor shall not work as a cashier in the accounting institution of the unit. The immediate family members that need to be avoided are: husband-wife relationship, direct blood relationship, collateral blood relationship within three generations and spouse relationship.