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内控制度执行不力是困扰包括邮政金融在内的各类金融机构的一大顽疾,是金融案件高发的主要原因。对于邮政金融而言,内控制度执行不力主要表现为客观上无法执行与主观原因两个方面。主观原因容易理解,就是员工安全意识薄弱,导致出现违规操作风险;客观无法执行是指,某些内控制度本身制定得不够缜密,导致不同制度相互冲突或因实际困难无法执行。
The poor implementation of the internal control system is a major problem that plagues all kinds of financial institutions, including postal finance. This is the main reason for the high incidence of financial crimes. For postal finance, the weak implementation of the internal control system is mainly manifested in two aspects: objectively impracticable and subjective reasons. The subjective reasons are easy to understand, that is, employees’ awareness of safety is weak, which leads to the risk of illegal operation. Being unable to implement objectively means that some internal control systems are not well-designed and result in different systems conflict or can not be implemented due to actual difficulties.