本文从国内电信企业现有内控工作实践出发,将内控成本划分为内控设计成本、内控执行成本和内控披露成本,结合内控建设的学习曲线,对各项内控成本进行分析,提出降低电信企业内控成本的建议。 Based on the existing practice of internal control in domestic telecom enterprises, this paper divides internal control costs into internal control design costs, internal control execution costs and internal control disclosure costs. Based on the learning curve of internal control construction, this paper analyzes various internal control costs and proposes to reduce internal control costs of telecom enterprises Suggestions.