随着四大运营商在海外的全面上市,中国电信运营商面临着国外资本市场的严格管制。《萨班斯法案》内控审计要求的出台,提升了IT内控在企业内部控制中的重要性,对电信运营商IT基础设施的安全性提出了更高的要求,但同时也成为外国公司迈入美国股市的“高门槛”。 With the four major carriers listed overseas, China’s telecom operators are facing severe restrictions on foreign capital markets. The introduction of Sarbanes-Oxley requirements for internal control of audits has raised the importance of IT internal control in the internal control of enterprises and put forward higher requirements on the security of telecom operators’ IT infrastructures. At the same time, it has also become a way for foreign companies to enter US stock market “high threshold ”.