论基层电大内部控制制度建设

加强内部控制，提高防范和规避风险的能力，提高教育资金使用效率和办学效益，从而促进基层电大的可持续发展，是目前基层电大亟待研究和解决的问题。加强基层电大内部控制制度的顶层设计，创设基层电大内控制度建设的环境氛圃，加强对基层电大内部控制制度建设的监督考核，加强基层电大业务人员职业素质的培养，是基层电大内部控制制度建设的有效途径。

On the Construction of Internal Control System in Grassroots TV University

It＇s urgent and important for the sustainable development of grassroots TV universities to strengthen their internal control, improve their ability of preventing and avoiding risk, and increase the service efficiency of education funds and school effectiveness. Strengthen grass-roots TVU at the top of internal control system design; The construction of TV university system of internal control envi- ronment atmosphere; To strengthen the construction of TV university internal control system of supervision and inspection; To strengthen regional TVU business personnel professional quality training is an effective way of grass-roots TVU construction of internal control system.