财务预算管理一体化在水利科研单位的应用研究
Study on the Application of Financial Budget Management Integration in Water Resources Scientific Research Institution

财务预算管理一体化可以提高各类政府预算机构预算管理工作的规范化、科学化、规范管理水平和预算透明度，打开信息壁垒以确保各类企业经营活动与财政无缝连接，从而全面提高政府财政部门对财政预算资金的监管水平并有效降低政府资金风险。本文在回溯国家推动实施预算管理一体化改革历程的基础上，梳理了预算管理一体化对预算管理的积极作用，分析了预算管理一体化在水利科研单位应用过程存在的突出问题，进而有针对性地从四个方面提出了未来应用的优化方向。
The integration of financial budget management can enhance the standardization, scientificity, and regulatory compliance of budget management practices across various governmental budget institutions, as well as increase budget transparency. It breaks down information barriers to ensure seamless connectivity between various enterprises’ operational activities and fiscal matters, thereby comprehensively improving the supervision level of governmental fiscal departments over fiscal budget funds and effectively reducing government fund risks. Based on a review of the national implementation history of the integrated budget management reform, this paper summarizes the positive effects of integrated budget management on budget administration. It also analyzes the prominent issues encountered in the application of integrated budget management in water conservancy research institutions. Subsequently, targeted optimization directions for future applications are proposed from four aspects.