【正文】
Optimize the allocation of resources. Resource is an organization39。s assets, including financial resources, material resources, human resources, intangible assets and other. Enterprise internal resource is limited, the limited resources in a logically necessary distribution and control, corporate executives must be carefully weighed the existing and future can allocate resources, and decides the different departments may use resources and resource quantity, this resource allocation is the process of budget. Adoption of the budget, enterprise resource optimization configuration of digital and setting down, have a certain level of seriousness. Budget management of the enterprise interior various departments, each link to coordinate the planning, coordination action, through efficient aggregation of the economic resources, so as to form a powerful, ordered sets, the ultimate guarantee of enterprise strategic target realization.3. Enhance the ability of value creation. Enterprise management 39。s goal is the pursuit of the maximization of enterprise value, enterprise value performance including economic added value, the value of equity, the intrinsic value of the enterprise, intellectual capital. Overall budget as a means of modern management, its objectives should also promotes enterprise39。s ability of value creation, promote the enterprise value maximization. In a specific implementation, should take the best financial policies, make full use of the existing resource potential, realize the ine, cost, benefit, risk of intensive control, in the longterm stable development of enterprises based on the value growth of enterprise, to meet the interests of all parties, increasing the enterprise wealth, so that the total value of the largest enterprises of. Budget management and enterprise multiple interest groups concerned, budget management goal is the interest group interaction and mutual promise. In a certain period and under certain environment, an interest group may play a leading role. But from the point of longterm development, can not be the goal of budgeting management to focus on a group of interest, and should satisfy the interest group profit, namely, improve the ability of value creation