华夏银行案集中反映了商业银行内部控制制度的问题。问题理财产品为何能够在商业银行的营业场所顺利销售?利益使然。越是高收益的理财产品,商业银行越愿意销售代理,给商业银行员工私人带来收益也越高。只要这么做能给个人带来高额收益,违规操作也就成为一种可能。问题是,为什么商业银行不能及时制止和发现这样的违规操作?内部控制制度失效显然是最重要的原因。 Huaxia Bank case focused on the internal control system of commercial banks. Why does the issue of wealth management products in commercial banks in the business premises successfully sold? The more high-yielding wealth management products, the more willing commercial banks are to sell their agents, and the higher the personal income of commercial bank employees. As long as doing so can bring high personal benefits, illegal operations become a possibility. The question is why commercial banks can not stop and find such illegal operations in a timely manner? Failure of the internal control system is obviously the most important reason.