首个统一视觉编码与解码的神经模型，实现双向高效建模。

Visual encoding and decoding models act as gateways to understanding the neural mechanisms underlying human visual perception. Typically, visual encoding models that predict brain activity from stimuli and decoding models that reproduce stimuli from brain activity are treated as distinct tasks, requiring separate models and training procedures. This separation is inefficient and fails to model the consistency between encoding and decoding processes. To address this limitation, we propose NeuroFlow, the first unified framework that jointly models visual encoding and decoding from neural activity within a single flow model. NeuroFlow introduces two key components: (1) NeuroVAE is designed as a variational backbone to model neural variability and establish a compact, semantically structured latent space for bidirectional modeling across visual and neural modalities. (2) Cross-modal Flow Matching (XFM) bypasses the typical paradigm of noise-to-data diffusion guided by a specific modality condition, instead learning a reversibly consistent flow model between visual and neural latent distributions. For the first time, visual encoding and decoding are reformulated as a time-dependent, reversible process within a shared latent space for unified modeling. Empirical results demonstrate that NeuroFlow achieves superior overall performance in visual encoding and decoding tasks with higher computational efficiency compared to any isolated methods. We further analyze principal factors that steer the model toward encoding-decoding consistency and, through brain functional analyses, demonstrate that NeuroFlow captures consistent activation patterns underlying neural variability. NeuroFlow marks a major step toward unified visual encoding and decoding from neural activity, providing mechanistic insights that inform future bidirectional visual brain-computer interfaces.