现代企业信息化技术的提升和总体经济环境的骤变，使得企业经营模式的边界逐渐淡化，仅在产品与服务层面上的创新，亦难以支撑现代企业长期价值创造的能力；而业财融合可藉由企业资源利用与战略发展，推升企业自身的核心竞争力。本文假设内部控制对业财融合存在正向关系，且信息化作为调节项目会影响到两者发挥效用的程度；并搜集基础理论知识来形成研究依据，藉以搭建模型说明内部控制与信息化对于业财融合的功能；最后根据实务案例探究内部控制和信息化的执行与应用会如何影响业财融合的效用。研究结果显示健全的内部控制体系是业财融合的关键因素之一，完善的信息化应用则可以强化业财融合的功能，进而提升企业创造价值与风险管理的质量；然而在实务上，综合性带来的影响并不一定是正向的，尤其是在结合信息化方面，除了信息安全之外，信息不对称的情况可能会随之恶化。因此本文首先探讨三者之间的依赖关系与协同综效，其次是延展至企业应用层面的效益，并提出实施的相关建议。

With the improvement of modern enterprise information technology and the sudden change of the overall economic environment, the boundary of enterprise business model is gradually weakened. Innovation only at the level of products and services is also difficult to support the long-term value creation ability of modern enterprises. Business-finance integration is able to promote the core competitiveness of enterprises through enterprise resource utilization and strategic development. This study assumes that internal control would have a positive relationship with business-finance integration, and informatization as moderating variable would affect the significance of the relationship. We collect basic theoretical knowledge to construct the research basis, so as to build a model to illustrate the function of internal control and informatization for business-finance integration. Finally, according to practical cases, we examine how the implementation of internal control and informatization would affect the effectiveness of business-finance integration.The research findings suggest that a sound internal control system is one of the key factors of business-finance integration, and appropriate informatization could improve the function of business-finance integration, and then enhance the quality of value creation and risk management for enterprises. However, in practice, the impact of comprehensiveness is not necessarily positive, especially in the combination of informatization. In addition to information security concerns, information asymmetry may deteriorate. Therefore, we find the dependence and synergy between the three, followed by the benefits extended to the enterprise application level, and puts forward relevant suggestions for implementation.