中国联合网络通信有限公司(以下简称“中国联通”)在向世界优秀企业目标迈进的过程中,也与众多上市公司一样,面临着来自国内外资本市场与监管机构逐年更高目标的压力和更高要求的监管。如何持续抓好内控建设并使其长效发挥作用,是很多同中国联通一样先行开展内控建设的企业,不得不面对的重要课题。一、中国联通“与时俱进”抓内控建设的实践中国联通自2005年年末开展内控建设以来成效显著,不仅实现了业务快速发展,同时内部管理也更趋规范。在《萨班斯法案》的严格审视下,自2006年以来公司连年均通过外部内控评审,达到了预期的内控建设目标。2008年年末,随着新一轮电信改革,中国联通与中国网通融合。融合后的中国联通至今 China United Network Communications Co., Ltd. (hereinafter referred to as “China Unicom ”) in the course of its goal of becoming a world-class enterprise is also faced with pressure from the domestic and foreign capital markets and regulatory agencies to achieve higher and higher goals every year, as many listed companies do And higher regulatory requirements. How to continuously grasp the internal control construction and make it play a long-term role is an important issue that many enterprises that have the same internal control construction as China Unicom have to face. I. China Unicom’s Practice of “Keeping Pace with the Times” to Control Internal Control Construction China Unicom has made remarkable achievements since it started its internal control construction at the end of 2005, which not only realized the rapid development of its business but also strengthened the internal management. Under the strict scrutiny of the Sarbanes-Oxley Act, the Company has passed the external internal control review every year since 2006, achieving the expected target of internal control construction. The end of 2008, with a new round of telecommunications reform, China Unicom and China Netcom convergence. After the integration of China Unicom so far