中国网通集团与中国联通集团合并后的中国联通进行了一系列的内部控制优化整合实践,取得了一定的成效,但是也暴露出一定的不足。本文以广东联通公司内控优化实践出发,介绍了广东联通公司内控优化过程和特点,分析了其内控优化后仍然存在的问题,并提出了相关的完善措施。 China Unicom, a combination of China Netcom Group and China Unicom Group, conducted a series of internal control optimization and integration practices with some success but also revealed some shortcomings. Based on the optimization of internal control in Guangdong Unicom Company, this paper introduces the internal control optimization process and characteristics of Guangdong Unicom Company, analyzes the remaining problems after the internal control optimization, and puts forward the related improvement measures.