A brief discussion on the implementation path of integrating business and finance in military research institutes
浅谈业财融合在军工科研院所的实施路径

摘要

在外部局势复杂多变、美西方遏制打压持续升级的背景下，军工科研院所作为国家战略科技力量的核心载体，亟需通过业财融合提升核心竞争力与治理现代化水平。业财融合作为现代管理理念的创新实践，是军工科研院所落实强军兴军战略、提升科技创新效能的关键路径。当前，军工科研院所推进业财融合面临观念认知局限、预算管理粗放、信息系统割裂、考核机制缺失及复合型人才匮乏等挑战。基于此，本文提出通过重塑财务战略定位、强化预算刚性约束、构建一体化信息平台、完善融合考核体系、组建矩阵式项目团队等机制创新举措，打破业务与财务的管理壁垒，构建以科研项目全生命周期管理为核心、信息化平台为支撑的协同管理体系，实现战略目标、资源配置、风险防控的深度整合，为建设世界一流企业提供核心驱动力。

Abstract

Against the backdrop of a complex and volatile external situation and the continuous escalation of containment and suppression by the United States and the West, military research institutes, as the core carriers of the country's strategic scientific and technological forces, urgently need to enhance their core competitiveness and modernization of governance through the integration of business and finance. The integration of business and finance, as an innovative practice of modern management concepts, is a key path for military research institutes to implement the strategy of strengthening and rejuvenating the military and enhance the efficiency of scientific and technological innovation. At present, military research institutes are confronted with challenges such as limited concepts and cognition, rough budget management, fragmented information systems, lack of assessment mechanisms, and shortage of compound talents in promoting the integration of business and finance. Based on this, this paper proposes to break down the management barriers between business and finance through innovative mechanism measures such as reshaping the financial strategic positioning, strengthening the rigid budget constraints, building an integrated information platform, improving the integrated assessment system, and forming a matrix project team, and to construct a collaborative management system with the full life cycle management of scientific research projects as the core and an information platform as the support. Achieve a deep integration of strategic goals, resource allocation and risk prevention and control to provide the core driving force for building a world-class enterprise.