随着改革力度的不断加大，中国邮政实质上已经成为了一个规模不断扩大的企业集团。邮政企业制度发生了变革，但是企业内部财务资金管理制度却没有进行相应的改革，因此，财务预算管理“虚”、资金结算管理“散”、监督考核环节“弱”等问题比较突出。组建财务结算中心、搭建三 As the reform continues to intensify, China Post has virtually become an expanding conglomerate. The reform of the postal enterprise system has taken place. However, the internal financial fund management system has not undergone corresponding reforms. Therefore, the problems of “fictitious” budget management, “loose” fund settlement management and “weak” supervision and examination are all prominent. Set up financial settlement center, set up three