【正文】 ure but not the return, you will get less expenditure.”Mr. Zhang said the natural attribute of IT budget was special because the information technology permeated into and served the electric merce. He also mentioned a popular statistical number: About 80% of IT expenditure is used for mercial operation.Apparently, if all the contribution of IT is from the 20% investment, we can conclude that the value generated by IT is poor. Mr. Zhang suggested that we should consider the enterprise’s financial responsibility in perspective of return, namely to evaluate the value by the consumed resources. In other words, we should consider the mercial return from resources consumed by IT.This equation can be adjusted from two aspects. The first is to increase the mercial value, namely the numerator.The second is to decrease the denominator with fixed numerator, namely reducing expenditure.(1) The management in the “denominator” fieldThe financial branch of advances some tactics to reduce the denominator. The first task is to know the position of budget, pared with equivalent materials. Usually, IT budget is evaluated by the percentage of return. If a branch does not belong to the central field of the industry, it is necessary to establish where the expenditure strays away from the normal level and analyze why the expenditure is high. If the high expenditure is determined by the enterprise’s special mercial needs or goals, it is necessary to associate the high expenditure with the mercial needs. We can also reduce expenditure from these aspects as follow.Reduce hasty “startstop” projects. This project usually operates in several months and then disappears. It is a waste of materials. We can reduce 80% of expenditure in the first year by executing the service software. The main measures mainly include:Check the software license’s purchase mistakes and group discount. Think about the server and storage’s virtual technology. Investigate and execute the net voice over IP (VoIP).Set up a standardized operation environment (SOE).Develop the offshore acquisition operation and take it as a longterm strategy for saving expenses.(2) Improve the “numerator” aspectAccording to Xiaoping Zhang’s words, to increase the number of numerator, or the value generated by IT, means to increase the output of IT. In discussing the largest bottleneck of increasing the IT output, the audience puts forward these aspects: applicant software development, CIO, mercial needs, expenditure support, and consumption. Mr. Zhang said it was not always the truth. In Mr. Zhang’s opinion, the greatest barrier is the test, namely the specific testing process. He also mentioned an urgent strategy in that “if the efficiency of testing could be improved by 100%, the output will rise by 400%”.2. The budget management strategy for IT enterprises in economic crisisIn bad economic time, enterprises usually reduce the costs for internal information, namely the IT budget. Among all supportive operations, IT budget accounts for a large part, and even the main part. Therefore, it is necessary to consider how to reduce enterprises’ costs for IT. From experiences, we can consider from these aspects as follow. Save costs(1) Reduce largesized projects and apply shortterm projectsOperations are the base for IT, what also reflect the value of IT. All IT budget serves operations. Therefore, operations usually cover most of IT budget. After all, the software package is expensive. Its implementation is timeconsuming. Usually, a middlesized project will spend one year before its application.Therefore, to reduce largesized projects and apply shortterm projects can actualize the value of operations as soon as possible at lower costs.(2) Reduce new projects and add optimizing projectsNew projects cost a lot. From the need, the development, to the system maintenance, enterprises must purchase new software and hardware. In contrast, the optimizing projects based on former IT system cost less: less human resources, less costs for IT software and hardware. Besides, the effect will be soon to e.(3) Choose the right software platform but not the most expensive platformNo matter what an enterprise’s type is or what an enterprise’s size is, never choose the expensive software and hardware.These expensive software and hardware will cost more in later, such as maintenance, upgrade, and ordered development.The author has ever known that some large enterprises finally buy specialized and expensive software and hardware due to the temptation of some consulting panies. As a result, these enterprises will cost more and have to follow some IT giants. If you do not upgrade, I will stop the old edition. Strengthen internal management and operation optimization and improve the profitabilityTo strengthen the internal management means to improve employees’ enthusiasm for work and work efficiency. For one project, try to use fewer employees but get same profits. In an economic crisis, it is more important to strengthen the internal management and improve employees’ work enthusiasm and work efficiency. The budget should be adjusted based on present economic situationIn economic crisis, the macro economic situation may change in a short time. An enterprise’s financial budget must keep up with the change of macro economic situation, preparing for an instant change. In making up plans, an enterprise should take possible changes of economic conditions into consideration, preparing for the future. Facing the financial crisis, an enterprise must guarantee the cash flow in case of its broken exerting direct impacts on the enterprise’s operation. Meanwhile, if an enterprise has foreign business, it should pay attention to the exchange and adjust its prices timely, avoiding potential losses caused by exchange. Strengthen guaranteed cash flows in budget managementThe cash flow is similar to the blood of an enterprise. The normal ope