張 惠1，郝 力2,3

　　(1. 南京水利科學研究院，江蘇 南京210029;

　　2. 水利部南京水利水文自動化研究所，江蘇 南京 210012;

　　3. 水利部水文水資源監控工程技術研究中心，江蘇 南京210012)

　　摘 要：隨著信息化建設快速發展、財務體制改革不斷深化，如何實現業務流程與財務管理、會計核算的信息化系統融合，已經成為新型財務信息管理系統的構建目標。立足于水利科研單位財務信息管理系統現狀，分析業財一體化的內涵，提出業財一體化的實現方法和架構，并討論財務管理系統業財一體化所采用的關鍵技術。在標準規范及安全保障體系下，以精細化財務管理理念為依托，以智能化流程管控為手段，以項目經費管理為主線，通過信息化技術支持，將預算、執行、決算等核心主線與業務結算,財務核算的對接，使預算編制、預算執行與具體業務環節有機結合，實現對業財一體化數據共享的支撐，建立一體化財務報銷體系，為水利單位的業財一體化提供技術支持。

　　關鍵詞：水利財務管理;業財一體化;信息管理系統;財務信息化;事務性財務;業務性財務;戰略性財務

　　Practice of business and finance integrated financial information management system in water conservancy research institutes

　　ZHANG Hui1, HAO Li2,3

　　(1. Nanjing Hydraulic Research Institute, Nanjing 210029, China;

　　2. Nanjing Research Institute of Hydrology and Water Conservation Automation, Ministry of Water Resources, Nanjing 210012, China;

　　3. Hydrology and Water Resources Monitoring Engineering Research Center, Ministry of Water Resources, Nanjing 210012, China)

　　Abstract：With the rapid development of informatization construction and the unceasingly deepening of financial system reform, how to realize the integration of informatization system about business process, financial management and financial accounting, has become the goal of build the new financial information manegement system. Based on the current situation of financial information management system of water conservancy scientific research units, this paper analysis connotation of business and finance integration, puts forward the realization method and architecture of the integration of business and finance, discusses the key technology of the integration of business and finance. Under the standard specification and safety guarantee system, which is based on the fine financial management idea, by means of intelligent process control, the project funds management as the main line, through informatization technology support, the budget, implementation and final accounts and other core thread docking with the business settlement, financial accounting, budgeting, budget implementation and the specific business link organic combination, realizes the support for data sharing of business and finance integration, establishes an integrated financial reimbursement system, and provides technical support for business and finance integration of water conservancy institutes.

　　Key Words：financial management of water conservancy; integration of business and finance; information management system; financial informatization; transactional finance; business finance; strategic finance