The accounting post separation system is to let each post supervise and audit each other. However, when a person holds more than one position at the same time, the separation of incompatible positions may lead to fraud. Therefore, the accounting post separation system means that different people should supervise each other when holding different posts, and incompatible posts mean that one person cannot hold two posts at the same time. That is to say, when considering the division of accounting personnel, we should consider the internal containment system of accounting institutions, and when considering letting one person hold multiple positions, we should consider the incompatibility of professional titles.