摘要：摘要：随着“大智移云物区”技术的发展和“国家治理体系和能力现代化”的要求，行政事业单位财务管理改革和创新成为当前 首要任务，这就需要行政事业单位财务工作要尽快实现智能化。而近几年，在企业中成功运用的财务共享，为行政事业单位财务 改革提供现实的可参考经验，它以“互联网+财务”为切入点，以数据共享为手段，以智能化为目标，有效促进行政事业单位管 理规范化、行政高效化、监管透明化。财务共享在行政事业单位的研究应用处在理论向实践转化阶段。文章以S省水利厅为例， 阐述了财务共享在水利行政事业单位建设的重要性、可行性，以及建设模式的选择、机构设置、业务流程、人员配置、实施步骤， 并对建设中可能存在的问题进行深入探讨，以期为水利行政事业单位财务共享的建设提供实践指导。
Abstract： With the development of the technology and the modernization of the state governance system and capability, the reform and innovation of administrative enterprise's financial management become the top priority.In recent years, financial sharing has been successfully used in enterprises to provide practical reference experience for financial reform of administrative enterprises, it with “Internet + financial" as the breakthrough point, by means of data sharing, with intelligence as the goal, effectively promote management standardization, administrative efficiency, administrative institution, regulatory transparency.Fmancial sharing is in the stage of theory- to-practice transfdrmation.Article as an example in S province provincial water resources bureau, this paper expounds the importance and feasibility of financial sharing in the construction of water conservancy administrative units, as well as the selection, organization setting, business process, personnel allocation and implementation steps.The paper also discusses the possible problems in construction in order to provide practical guidance for the financial sharing of water conservancy administrative enterprises.