在根据财政部《内部会计控制规范》制定和完善企事业单位内部控制制度时 ,必须在确定内部控制基本目标的基础上 ,针对企事业单位内部控制的现状 ,按照财务管理结构和内部控制目标对内部会计控制具体内容进行有重点的划分及设计 ,以使内部会计控制制度在实践中具有现实的可运行性与有效性 When formulating and perfecting the internal control system of enterprises and institutions in accordance with the Internal Accounting Control Regulations of the Ministry of Finance, on the basis of determining the basic objectives of internal control, in accordance with the status quo of internal control in enterprises and institutions and in accordance with the objectives of the financial management structure and internal control objectives The specific contents of the internal accounting control are divided and designed emphatically so that the internal accounting control system has practicability and practicability in operation