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如何合理配置稀缺的经济资源,是经济与管理学科研究的主题。企业存在的意义就在于通过自身资源(企业个体资源)的优化配置而实现整个社会经济资源的优化配置。如何合理配置、优化利用企业资源,是企业经营者及其管理层面临的首要问题。企业拥有的人、财、物以及信息、公共关系等资源,需要由企业的各个职能部门在企业生存与发展整体目标的统驭下,本着“各司其职”、“密切合作”的基本原则,进行最优配置与利用。在企业资源配置过程中,财务资源配置有着特殊意义。
How to rationally allocate scarce economic resources is the subject of research in economics and management disciplines. The significance of the existence of an enterprise lies in the realization of the optimal allocation of the entire social economic resources through the optimal allocation of its own resources (enterprise’s individual resources). How to rationally configure and optimize the use of corporate resources is the primary issue faced by corporate managers and their management. The resources owned by enterprises, such as people, finances, materials and information, public relations, etc., need to be closely coordinated by the various functional departments of the enterprise under the overall objective of the survival and development of the enterprise and in accordance with their respective functions. The basic principle of “” is to perform optimal configuration and utilization. In the process of enterprise resource allocation, the allocation of financial resources has special significance.